CG56320P - Capital Gains Manual: Shares and Securities: Employee share schemes: Unapproved employee share schemes: employment-related securities and securities options: contents

Employee share schemes

Unapproved employee share schemes: employment-related securities and securities options

1. CG56320

   Employment-related securities: introduction: employee share schemes
2. CG56321

   Employment-related securities: acquisition consideration
3. CG56321A

   Employment-related securities: interaction with amounts charged to income tax
4. CG56321B

   Employment-related securities: Revenue & Customs Brief 30/09
5. CG56321C

   Employment-related securities: Revenue & Customs Brief 60/09
6. CG56328

   Employment-related securities: amounts counting as employment income: ITEPA03
7. CG56329

   Employment-related securities: income tax charges before FA03
8. CG56330

   Employment-related securities: public offers
9. CG56334

   Employment-related securities: acquired for nothing or at undervalue: employer
10. CG56336

    Employment-related securities: acquired for nothing or at undervalue: employee: cost
11. CG56337

    Employment-related securities: acquired for nothing or at undervalue: employee: employment income: amount constituting earnings on acquisition
12. CG56339

    Employment-related securities: employee: employment income: restricted securities
13. CG56340

    Employment-related securities: employee: employment income: restricted securities: examples
14. CG56341

    Employment-related securities: employee: employment income: restricted securities: example
15. CG56342

    Employment-related securities: employee: employment income: convertible securities
16. CG56344

    Employment-related securities: employee: restricted securities: clogging
17. CG56346

    Employment-related securities: employer: restricted securities: retained rights
18. CG56348

    Employment-related securities: employee: restricted securities: clogging: example
19. CG56349

    Employment-related securities: employee: shares subject to risk of forfeiture acquired before 1 September 2003
20. CG56370

    Employment-related securities: securities options: introduction
21. CG56373

    Employment-related securities: securities options: employer
22. CG56384

    Employment-related securities: securities options: employee
23. CG56387

    Employment-related securities: securities options: employee: replacement option
24. CG56389

    Employment-related securities: securities options: employer: replacement option
25. CG56391

    Employment-related securities: securities options: employee and transferor
26. CG56392

    Employment-related securities: securities options: employer's NIC or a Part 7A ITEPA03 charge
27. CG56398

    Employee share schemes: computation: loans: amounts forfeited by employee
28. CG56399

    Employee income: Capital Gains: Employer's Loss Recompense