Capital Gains Manual

CG56705P - Shares and securities: employee shareholder shares: contents

1. CG56705

   Employee shareholder shares: employee shareholder status
2. CG56710

   Employee shareholder shares: terms used
3. CG56715

   Employee shareholder shares: CG-exemption
4. CG56720

   Employee shareholder shares: CG-exemption: only first £50,000 worth of shares are exempt
5. CG56725

   Employee shareholder shares: CG-exemption: only first £50,000 worth of shares are exempt: examples
6. CG56730

   Employee shareholder shares: only first £50,000 worth of shares are exempt: qualifying shares
7. CG56735

   Employee shareholder shares: no exemption if employee or connected person has a material interest
8. CG56740

   Employee shareholder shares: disposal to spouse or civil partner
9. CG56745

   Employee shareholder shares: employment-related securities and options
10. CG56750

    Employee shareholder shares: share identification
11. CG56755

    Employee shareholder shares: reorganisation of share capital