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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Shares and Securities: Employee share schemes: Approved employee share schemes and Enterprise Management Incentives: Contents

Employee share schemes

Approved employee share schemes and Enterprise Management Incentives

  1. CG56400
    Approved employee share schemes: introduction
  2. CG56410
    Company Share Option Plan (CSOP): outline
  3. CG56415
    Company Share Option Plan (CSOP): employer: CGT
  4. CG56425
    Company Share Option Plan (CSOP): employee: CGT
  5. CG56440
    Enterprise Management Incentives (EMI): Introduction
  6. CG56441
    Enterprise Management Incentives (EMI): employer: CGT
  7. CG56442
    Enterprise Management Incentives (EMI): employee: CGT
  8. CG56445
    Enterprise Management Incentives (EMI): employee: CGT: disposal before 6 April 2008 of shares acquired on the exercise of an EMI option
  9. CG56448
    Enterprise Management Incentives (EMI): CGT: rights issue
  10. CG56449
    Enterprise Management Incentives (EMI): examples
  11. CG56450
    SAYE share option scheme: outline
  12. CG56451
    SAYE share option scheme: Individual Savings Accounts
  13. CG56460
    Shares acquired on same day: election for alternative treatment: outline
  14. CG56461
    Shares acquired on same day: election for alternative treatment: who can elect
  15. CG56462
    Shares acquired on same day: election for alternative treatment: when and how the election can be made
  16. CG56463
    Shares acquired on same day: election for alternative treatment: what is the alternative treatment
  17. CG56464
    Shares acquired on same day: election for alternative treatment: example
  18. CG56465
    Shares acquired on same day: election for alternative treatment: special rules for Enterprise Investment Scheme shares
  19. CG56466
    Shares acquired on same day: election for alternative treatment: restricted shares
  20. CG56467
    Shares acquired on same day: election for alternative treatment; share reorganisation
  21. CG56470
    Approved profit sharing schemes
  22. CG56490
    Share Incentive Plan (SIP): introduction
  23. CG56493
    Share Incentive Plan (SIP): trustees: CGT
  24. CG56494
    Share Incentive Plan (SIP): trustees: rights issues
  25. CG56495
    Share Incentive Plan (SIP): employee: CGT
  26. CG56496
    Share Incentive Plan (SIP): employee: CGT: Individual Saving Accounts
  27. CG56497
    Share Incentive Plan (SIP): employee: share reorganisations: CGT