This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
The CGT treatment of ES shares is provided by sections 236B to 236G TCGA92 introduced by Schedule 23 Finance Act 2013. Amendments are made also to sections 58 and 149AA TCGA92.
29 August 2013
17 May 2016
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HM Revenue & Customs
Capital Gains Tax
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