82 results found for takeover. Showing page 5 of 9.
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 ...
Minutes of a meeting between SPL and HMRC on 24 May 1995
... of the "group" can include any member of the acquiring (or controlling) company's group following a takeover. Note This is particularly important in the context of a takeover where quite often employees may be ...
Minutes of the annual meeting between SPL and HMRC on 22 February 2000
... must depend on its own facts. A. ALL SCHEMES A.1 STATUS OF APPROVAL OF LETTERS TO OPTIONHOLDERS ON TAKEOVER ETC. On a takeover, a letter will be sent to the target company’s share scheme participants ...
Agenda 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 ...
Supplemental answers from HMRC from annual meeting on 16 January 2013
... Hogan Lovells It can happen that for example, because of administrative error or a takeover a scheme ceases to be one of the four tax-advantaged share and share option schemes. Such a scheme ...
Agenda for meeting between SPL tax committee and HMRC on 27 March 2007
... law that will have an impact on share schemes:- Date Legislative Provision Comment 20 May 2006 Takeover Directive (Interim Implementation) Regulations 2006 (Regulation 30/Schedule 2) (the “Regulations”) ...
Training talk on executive pay and governance update
... NEX FTSE 250 Report Blue Against 59.8% Full vesting/carry-over of outstanding PSPs under proposed takeover CRH FTSE 100 Report Amber Against 60.3% Substantial salary increase and LTIP increase for CFO ...
Minutes of meeting between SPL tax committee and HMRC on 21 January 2008
... options, even in the unusual cases when there is an income tax liability (exercise following takeover or sale of subsidiary). But the statutory authority for this exemption is far from clear, and the NI ...