ERSM30000 - Restricted Securities: contents
Shares acquired before 16 April 2003
| ERSM30030 |
Shares acquired before 16 April 2003 |
| ERSM30040 |
Shares acquired before 16 April 2003: general meaning of chargeable event |
| ERSM30050 |
Shares acquired before 16 April 2003: year and amount of charge |
| ERSM30060 |
Shares acquired before 16 April 2003: exemption from charge |
| ERSM30070 |
Shares acquired before 16 April 2003: exemption from charge: the 7 year rule |
| ERSM30080 |
Shares acquired before 16 April 2003: exemption from charge: the change in the rights |
| ERSM30090 |
Shares acquired before 16 April 2003: exemption from charge: conditions to be met |
Conditional shares acquired before 16th April 2003
| ERSM30200 |
Conditional shares acquired before 17 March 1998: transitional issues |
| ERSM30210 |
Conditional shares acquired between 17 March 1998 & 15 April 2003: restricted share schemes subject to risk of forfeiture |
| ERSM30220 |
Conditional shares acquired between 17 March 1998 & 15 April 2003: scope of legislation |
| ERSM30230 |
Conditional shares acquired between 17 March 1998 & 15 April 2003: how are they taxed? |
| ERSM30240 |
Conditional shares acquired between 17 March 1998 & 16 April 2003: specific issues dealt with in Tax Bulletin 46 |
Securities acquired on or after 16 April 2003 - Schedule 22
| ERSM30250 |
Conditional shares acquired on or after 16 April 2003 but with chargeable event before 1 September 2003 |
| ERSM30300 |
Securities acquired on or after 16 April 2003: introduction |
| ERSM30310 |
Meaning of restricted securities and restricted interest in securities |
| ERSM30320 |
Definition of ‘restriction’ - forfeitable (or conditional) securities |
| ERSM30330 |
Definition of ‘restriction’ - holding of securities |
| ERSM30340 |
Definition of ‘restriction’ - potential disadvantage |
| ERSM30350 |
Exceptions |
| ERSM30360 |
Black-out or close periods: USA & UK listed companies |
| ERSM30370 |
No charge on acquisition: forfeiture condition 5 years or less |
| ERSM30380 |
Securities acquired for purposes of avoidance - deemed election |
| ERSM30390 |
The charge |
| ERSM30400 |
Calculation of charge |
| ERSM30410 |
Securities disposed of for less than market value |
| ERSM30415 |
Computation of OP |
| ERSM30420 |
Calculation of charge: simple examples |
| ERSM30430 |
Calculation of charge: complex example |
| ERSM30440 |
Excluded securities |
| ERSM30450 |
Elections to exclude outstanding restrictions |
| ERSM30460 |
Elections to exclude outstanding restrictions: further issues |
| ERSM30470 |
Restricted shares acquired under approved plan or EMI scheme - deemed election under Section 431(1) |
| ERSM30480 |
Securities acquired for purposes of avoidance - deemed election under Section 431(1) |
| ERSM30490 |
Relief for NIC elections & agreements |
| ERSM30500 |
Exchanges of restricted securities |
| ERSM30510 |
French FCPE (Fonds Commun de Placement d’Entreprise) |
| ERSM30520 |
Memorandum of Understanding between the BVCA and H M Revenue and Customs on the income tax treatment of managers' equity investments in venture capital and private equity backed companies |
| ERSM30530 |
Memorandum of Understanding between the BVCA and H M Revenue and Customs on the income tax treatment of Venture Capital and Private Equity Limited Partnerships and Carried Interest |
