79 results found for paye. Showing page 4 of 8.
Minutes of a meeting between SPL and HMRC on 11 November 1998
... option will be identified with the shares disposed of by the acceptance of the offer. QUESTION B.3 PAYE - enhancing the value of an asset: share options S.I. 1998/1891 amends the I.T. ...
Training talk on share incentive issues in private company M&A
... • Increased costs for participant and employer: • Income tax • Employee’s and employer’s NICs • PAYE withholding obligations • Can you require participants to contribute to an escrow or holdback ...
SPL response to HMRC consultation on approved plans
... increase. We expect that companies may incur more costs on transactions. There could be significant PAYE and NICs liabilities linked to share plans if they are found not to LON22165494/13+ PMF-002537 Page ...
Issues log for annual meeting between SPL and HRMC on 16 January 2013
... UK EBT has paid out discretionary employment income using the dividend and that has been subject to PAYE. This is because the EBT is (in broad terms) able to offset the requirement to pay tax on the ...
HMRC consultation on unapproved share plans
... tax relief for employee share acquisitions; the valuation of shares; and employers’ information and PAYE obligations. As a first step the Government is consulting on five of the OTS’s proposals, either as ...
Minutes of a call between SPL tax committee and HMRC on 29 November 2018
... with accrued interest, it would appear that (for example) a sale by the trustees of such LNs to fund PAYE tax, or a sale back to the trustees of the beneficial interest in the LNs if the participant leaves, ...
Minutes of a meeting between SPL tax committee and HMRC
... with accrued interest, it would appear that (for example) a sale by the trustees of such LNs to fund PAYE tax, or a sale back to the trustees of the beneficial interest in the LNs if the participant leaves, ...
Talk on employee ownership trusts
... of exchange with Shares Valuation • Disqualifying events – changes to articles/corporate structure • PAYE/NICs liabilities if EMI options do not qualify – negotiations, withholdings and retentions • ...
Minutes of annual meeting between SPL and HMRC on 10 January 2017
... 2017UK - 217265482.1 4 Question in the context of both grant values (for tax qualifying plans) and PAYE charges generally. 4 s222 ITEPA – follow-up s222 ITEPA continues to cause problems in practice with ...
Minutes of a meeting between SPL tax committee and HMRC on 13 September 2012
... a corporate transaction, something picked up by HMRC in the company's accounts or as the result of a PAYE audit. HMRC confirmed that they had not yet bottomed this out and that discussion would be needed ...