Guidance

Guidance on the Capital Gains Tax treatment of Employee Shareholder shares

This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.

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Details

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.

Published 29 August 2013
Last updated 17 May 2016 + show all updates
  1. Revised version of 'guidance on the Capital Gains Tax treatment of employee shareholder shares' published.
  2. First published.