85 results found for takeover. Showing page 8 of 9.
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 ...
SPL response on draft remuneration regulations
... their second financial year as a quoted company. 51. How will this affect remuneration payments in a takeover situation? Any remuneration payment made will need to be consistent with approved remuneration ...
SPL submission on approved plan legislation
... all relevant times met but that the plan only had a short life span because there was subsequently a takeover or other corporate event before the initial notification deadline. For example, a company ...
Agenda for annual meeting between SPL and HMRC on 22 January 2014
... is court-sanctioned and becomes effective (or is ultimately effected by way of a general takeover offer) and the arrangement/offer did not apply to the shares already held by the offeror? 3.4 If ...
Agenda for annual meeting between SPL and HMRC on 16 January 2013
... HMRC. Waiving of options in exchange for a cash payment is of course commonplace in the context of a takeover, where that cash payment is paid by the acquiring company. In this case, because of the different ...
Annual meeting between SPL and HMRC on 12 January 2009
... Section 105A was introduced to help employees deal with the situation that often arises on a takeover, when they exercise approved and unapproved options on the same day. Basically it deems them to ...
Minutes of a meeting of the tax committee between HMRC and SPL on 6 December 2001
... of being regarded as a restriction for the purposes of paragraph 12. Typically in the context of a takeover offer, directors of the target company may be asked to give an undertaking that they will accept the ...
Minutes of a meeting between SPL tax committee and HMRC on 13 September 2012
... gave an example of a situation where HMRC had argued that restrictions on shares in the context of a takeover led to the entire scheme being disqualified. Clearly that result was problematic and to be avoided. ...
Minutes of meeting between SPL tax committee and HMRC on 13 September 2012
... gave an example of a situation where HMRC had argued that restrictions on shares in the context of a takeover led to the entire scheme being disqualified. Clearly that result was problematic and to be avoided. ...
Minutes of a meeting between HMRC and SPL on approved plans on 5 February 2014
... all relevant times met but that the plan only had a short life span because there was subsequently a takeover or other corporate event before the initial notification deadline. For example, a company ...