| BIM44040 |
Contributions to employee share ownership (ESOP) trusts |
| BIM44045 |
Contributions to share incentive plan (SIP) trusts - introduction |
| BIM44050 |
Contributions to SIP trusts - general rules |
| BIM44055 |
Contributions to SIP trusts - special rules for trusts acquiring 10% of ordinary share capital |
| BIM44060 |
Contributions to APS trusts |
| BIM44065 |
Contributions to qualifying employee share ownership trusts (QUESTs) - introduction |
| BIM44070 |
Contributions to QUESTs - relief under FA89/S67 |
| BIM44075 |
Contributions to QUESTs - whether a qualifying trust |
| BIM44080 |
Contributions to QUESTs - companies eligible for relief |
| BIM44085 |
Contributions to QUESTs - form and timing of relief |
| BIM44090 |
Contributions to QUESTs - conditions for relief |
| BIM44095 |
Contributions to QUESTs - expenditure period |
| BIM44100 |
Contributions to QUESTs - qualifying purposes |
| BIM44105 |
Contributions to QUESTs - identification rules |
| BIM44110 |
Contributions to QUESTs - receipts of claims under FA89/S67 |
| BIM44115 |
Contributions to QUESTs - trustees’ certificate |
| BIM44120 |
Contributions to QUESTs - trust office |
| BIM44125 |
Contributions to QUESTs - recovery of relief |
| BIM44130 |
Contributions to QUESTs - relief not claimed under FA89/S67 |
| BIM44135 |
Contributions to QUESTs - costs of setting up qualifying trusts |
| BIM44140 |
‘Case law’ employee share ownership (ESOP) trusts - summary |
| BIM44145 |
‘Case law’ ESOP trusts - introduction |
| BIM44150 |
‘Case law’ ESOP trusts - whether contributions deductible |
| BIM44155 |
‘Case law’ ESOP trusts - tax cases |
| BIM44160 |
‘Case law’ ESOP trusts - timing of deductions |
| BIM44165 |
Accounting for ESOP trusts - summary |
| BIM44170 |
Accounting for ESOP trusts - introduction |
| BIM44175 |
Accounting for ESOP trusts - UITF13 |
| BIM44180 |
Accounting for ESOP trusts - UITF17 |
| BIM44185 |
Accounting for ESOP trusts - single company schemes |
| BIM44190 |
Accounting for ESOP trusts - single company schemes - examples 1 & 2 |
| BIM44195 |
Accounting for ESOP trusts - subsidiary companies in group schemes, introduction |
| BIM44200 |
Accounting for ESOP trusts - subsidiary companies in group schemes - contributions to ESOP trusts |
| BIM44205 |
Accounting for ESOP trusts - group schemes - example 3 |
| BIM44210 |
Accounting for ESOP trusts - group schemes - example 4 |
| BIM44215 |
Accounting for ESOP trusts - UITF25 |
| BIM44225 |
Intra-group recharges |
| BIM44230 |
Intra-group recharges and transfer pricing |
| BIM44240 |
New shares issued direct to employees |
