ERSM90000 - Post acquisition benefits from securities: contents The charge ERSM90010 Introduction to benefits charge ERSM90020 Basic charge on benefits ERSM90030 Overview of Chapter 4 ERSM90040 Benefits: link with employment-related securities ERSM90050 Nature of benefit ERSM90060 Dividends as benefits Exclusions ERSM90200 Otherwise chargeable to tax ERSM90210 Otherwise chargeable to Income Tax: avoidance ERSM90220 Avoidance: interaction with Chapter 3B ERSM90230 Certain control situations Geared arrangements ERSM90500 Ratchets and other geared arrangements Spinouts ERSM90600 Interaction with spinout companies Benefits received before 16 April 2003 ERSM91000 Scope of provisions ERSM91010 Special benefits charge ERSM91020 Exemptions ERSM91030 Additional & replacement shares ERSM91040 Interaction with CGT Previous page Next page