ERSM90000 - Post Acquisition Benefits from Securities

Contents

The charge

ERSM90010Introduction to benefits charge
ERSM90020Basic charge on benefits
ERSM90030Overview of Chapter 4
ERSM90040Benefits: link with employment-related securities
ERSM90050Nature of benefit
ERSM90060Dividends as benefits

Exclusions

ERSM90200Otherwise chargeable to tax
ERSM90210Otherwise chargeable to Income Tax: avoidance
ERSM90220Avoidance: interaction with Chapter 3B
ERSM90230Certain control situations

Geared arrangements

ERSM90500Ratchets and other geared arrangements

Spinouts

ERSM90600Interaction with spinout companies

Benefits received before 16 April 2003

ERSM91000Scope of provisions
ERSM91010Special benefits charge
ERSM91020Exemptions
ERSM91030Additional & replacement shares
ERSM91040Interaction with CGT

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