Capital Gains Manual

CG56320P - Shares and securities: employee share schemes: employment-related securities: contents

1. CG56320

   Introduction
2. CG56321

   Acquisition consideration
3. CG56321A

   Interaction with amounts charged to Income Tax
4. CG56328

   Income Tax (Earnings and Pensions) Act 2003
5. CG56330

   Public offers
6. CG56337

   Amount constituting earnings on acquisition
7. CG56339

   Restricted securities
8. CG56340

   Restricted securities examples
9. CG56341

   Restricted securities example
10. CG56342

    Convertible securities
11. CG56344

    Clogging
12. CG56348

    Clogging example
13. CG56349

    Shares subject to risk of forfeiture acquired before 1 September 2003
14. CG56373

    Securities options and the employer
15. CG56384

    Securities options and the employee
16. CG56387

    Employee replacement option
17. CG56391

    Securities options and employee and transferor
18. CG56398

    Computation- loans- amounts forfeited by employee
19. CG56399

    Employee income- capital gains- employer's loss recompense