Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Employee-ownership trusts

  1. CG67800
    Introduction
  2. CG67801
    The new rules
  3. CG67802
    Statute
  4. CG67810
    Claims
  5. CG67820
    Conditions: the five 'relief requirements'
  6. CG67821
    Conditions: the 'trading requirement'
  7. CG67822
    Conditions: the 'all-employee benefit requirement'
  8. CG67823
    Conditions: the 'controlling interest requirement'
  9. CG67824
    The 'limited participation requirement'
  10. CG67825
    The 'related disposal requirement': relevant only to TCGA92/S236H
  11. CG67830
    The 'trading requirement': trading company
  12. CG67831
    Principle company of a trading group
  13. CG67835
    The 'all-employee benefit requirement'
  14. CG67836
    'Authorised transfer'
  15. CG67837
    The 'equality requirement'
  16. CG67838
    Eligible employee
  17. CG67839
    Excluded participator
  18. CG67840
    Circumstances in which requirement not infringed
  19. CG67841
    Circumstances in which requirement not infringed
  20. CG67844
    Cases in which the requirement is treated as met
  21. CG67845
    Trusts for benefit of employees condition
  22. CG67846
    Significant interest condition
  23. CG67847
    Application of settled property condition
  24. CG67848
    Circumstances in which the 'behaviour requirement' is not infringed
  25. CG67849
    Circumstances in which the 'behaviour requirement' is not infringed
  26. CG67850
    The 'controlling interest requirement'
  27. CG67855
    The 'limited participation requirement'
  28. CG67856
    Calculating the 'participator fraction'
  29. CG67860
    In the next tax year following that in which there was a disposal by P of shares in C
  30. CG67861
    After the end of the next tax year following that in which there was a disposal by P of shares in C
  31. CG67862
    Transitional rules
  32. CG67865
    Relief for deemed disposals under TCGA92/S71
  33. CG67866
    In the next tax year following that in which the deemed disposal took place
  34. CG67870
    Identification of shares
  35. CG67875
    Defining significant and controlling interests
  36. CG67876
    Defining significant and controlling interests: further definitions
  37. CG67880
    Transitional provisions
  38. CG67890
    Glossary