ETASSUM48000 - Company Share Option Plan (CSOP): Taxation: Contents
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ETASSUM48100Taxation: Introduction
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ETASSUM48110Taxation: Income tax consequences for participants
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ETASSUM48120Taxation: Grant of share options - general
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ETASSUM48130Taxation: Grant of share options – Schedule 4 CSOP schemes
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ETASSUM48140Taxation: Exercise of share options - general
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ETASSUM48150Taxation: Exercise of share options – Schedule 4 CSOP schemes
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ETASSUM48160Taxation: Release, surrender, cancellation of share options
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ETASSUM48170Taxation: Post-acquisition income tax consequences - general
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ETASSUM48180Taxation: Post-acquisition income tax consequences - Schedule 4 CSOP schemes
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ETASSUM48190Taxation: Disposal of shares - general
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ETASSUM48200Taxation: Disposal of shares – Schedule 4 CSOP schemes
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ETASSUM48210Taxation: Non-residents and share options - general
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ETASSUM48220Taxation: Non-residents and share options – Schedule 4 CSOP schemes
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ETASSUM48230Taxation: Tax consequences for the grantor of an option
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ETASSUM48240Taxation: Companies - cost of setting up a Schedule 4 CSOP scheme
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ETASSUM48250Taxation: Operation of PAYE
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ETASSUM48260Taxation: Withholding
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ETASSUM48270Taxation: Joint NIC elections and agreements
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ETASSUM48280Taxation: Readily Convertible Assets (RCA’s)