CG56320P - Capital Gains Manual: Shares and Securities: Employee share schemes: Unapproved employee share schemes: employment-related securities and securities options: contents

Employee share schemes

Unapproved employee share schemes: employment-related securities and securities options

  1. CG56320
    Employment-related securities: introduction: employee share schemes
  2. CG56321
    Employment-related securities: acquisition consideration
  3. CG56321A
    Employment-related securities: interaction with amounts charged to income tax
  4. CG56328
    Employment-related securities: amounts counting as employment income: ITEPA03
  5. CG56330
    Employment-related securities: public offers
  6. CG56337
    Employment-related securities: acquired for nothing or at undervalue: employee: employment income: amount constituting earnings on acquisition
  7. CG56339
    Employment-related securities: employee: employment income: restricted securities
  8. CG56340
    Employment-related securities: employee: employment income: restricted securities: examples
  9. CG56341
    Employment-related securities: employee: employment income: restricted securities: example
  10. CG56342
    Employment-related securities: employee: employment income: convertible securities
  11. CG56344
    Employment-related securities: employee: restricted securities: clogging
  12. CG56348
    Employment-related securities: employee: restricted securities: clogging: example
  13. CG56349
    Employment-related securities: employee: shares subject to risk of forfeiture acquired before 1 September 2003
  14. CG56370
    Employment-related securities: securities options: introduction
  15. CG56373
    Employment-related securities: securities options: employer
  16. CG56384
    Employment-related securities: securities options: employee
  17. CG56387
    Employment-related securities: securities options: employee: replacement option
  18. CG56391
    Employment-related securities: securities options: employee and transferor
  19. CG56398
    Employee share schemes: computation: loans: amounts forfeited by employee
  20. CG56399
    Employee income: Capital Gains: employer's loss recompense