ETASSUM48000 - Company Share Option Plan (CSOP): Taxation: Contents

  1. ETASSUM48100
    Taxation: Introduction
  2. ETASSUM48110
    Taxation: Income tax consequences for participants
  3. ETASSUM48120
    Taxation: Grant of share options - general
  4. ETASSUM48130
    Taxation: Grant of share options – Schedule 4 CSOP schemes
  5. ETASSUM48140
    Taxation: Exercise of share options - general
  6. ETASSUM48150
    Taxation: Exercise of share options – Schedule 4 CSOP schemes
  7. ETASSUM48160
    Taxation: Release, surrender, cancellation of share options
  8. ETASSUM48170
    Taxation: Post-acquisition income tax consequences - general
  9. ETASSUM48180
    Taxation: Post-acquisition income tax consequences - Schedule 4 CSOP schemes
  10. ETASSUM48190
    Taxation: Disposal of shares - general
  11. ETASSUM48200
    Taxation: Disposal of shares – Schedule 4 CSOP schemes
  12. ETASSUM48210
    Taxation: Non-residents and share options - general
  13. ETASSUM48220
    Taxation: Non-residents and share options – Schedule 4 CSOP schemes
  14. ETASSUM48230
    Taxation: Tax consequences for the grantor of an option
  15. ETASSUM48240
    Taxation: Companies - cost of setting up a Schedule 4 CSOP scheme
  16. ETASSUM48250
    Taxation: Operation of PAYE
  17. ETASSUM48260
    Taxation: Withholding
  18. ETASSUM48270
    Taxation: Joint NIC elections and agreements
  19. ETASSUM48280
    Taxation: Readily Convertible Assets (RCA’s)