79 results found for takeover. Showing page 4 of 8.
Issues log for meeting of SPL tax committee and HMRC on 18 October 2006
... relating to a number of issues that arise when the compulsory acquisition procedure is operated on a takeover and the other dealing with schemes of arrangements. The papers make a number of suggestions as to ...
Training talk on Sharesave
... the shares will no longer meet the independence/listed company requirements of the SAYE Code 1 2 3 4 Takeover by way of general offer or scheme of arrangement or compulsory acquisition of shares (or certain ...
Minutes of a call between SPL tax committee and HMRC on 29 November 2018
... a copy of the new prospectus should contact ESSU. 2. Sharesave – arrangements in relation to takeover situations The Finance Act 2014 introduced a range of provisions designed to preserve tax-advantaged ...
Minutes of a meeting between SPL tax committee and HMRC
... a copy of the new prospectus should contact ESSU. 2. Sharesave – arrangements in relation to takeover situations The Finance Act 2014 introduced a range of provisions designed to preserve tax-advantaged ...
SPL submission on draft legislation for unapproved plans
... be consistent. 5.2 Section 1016(1A) – corporation tax relief on the exercise of options following a takeover This new section restricts the period for relief on the acquisition of securities following a ...
Minutes of annual meeting of SPL and HMRC on 16 December 2006
... already provide for options to be exercised early for a six- month period after the occurrence of a takeover , but there is no lapse provision at the end of that period, and so the option does not lapse until ...
Agenda for tax committee and HMRC meeting on 9 July 2014
... DAY RULE 5.1 FA 14 introduces new provisions for tax relief on exercise shortly before and after a takeover for CSOP and SAYE options. 5.2 We would like to discuss how these provisions affect new and existing ...
Minutes of annual meeting between SPL and HMRC on 22 January 2014
... on takeovers – SAYE and CSOP 1.2.1 SPL Question SPL continues to experience clients’ frustration on takeover bids where the receipt of any non-cash consideration (whether shares or loan notes) means that ...
Agenda for a meeting of the SPL tax committee and HMRC on 21 April 2004
... now common for takeovers to use the scheme of arrangement mechanism rather than the general offer. A takeover would not be regarded as a reconstruction or amalgamation unless it is on a pure share for share ...
Minutes of a meeting between SPL and HMRC on 11 November 1998
... transfers for the purposes of Section 69(1). It follows that a disposal of shares pursuant to a takeover offer in consideration for cash, including pursuant to a compulsory acquisition process under ...