Employment-related securities and options [ERSM20000]
Contents:
- [ERSM20010] Employment-related securities and options: overview
- [ERSM20020] Employment-related securities and options: principles: charge on employment-related securities
- [ERSM20030] Employment-related securities and options: employers' costs
- [ERSM20100] Employment-related securities and options: scope of legislation
- [ERSM20110] Employment-related securities and options: what are securities?
- [ERSM20120] Employment-related securities and options: shares
- [ERSM20130] Employment-related securities and options: insurance contracts
- [ERSM20140] Employment-related securities and options: loan stock
- [ERSM20150] Employment-related securities and options: warrants
- [ERSM20160] Employment-related securities and options: certificates in respect of securities held by others
- [ERSM20170] Employment-related securities and options: units in a collective investment scheme
- [ERSM20180] Employment-related securities and options: options and futures: futures
- [ERSM20185] Employment-related securities and options: options and futures: options
- [ERSM20190] Employment-related securities and options: contracts for differences
- [ERSM20191] Employment-related securities and options: Alternative Finance Investment Bond: Islamic Finance bonds or 'sukuk'
- [ERSM20192] Employment-related securities and options: what are securities: Long Term Incentive Plan (LTIP)
- [ERSM20193] Employment-related securities and options: what are securities: RSUs and dividend equivalents
- [ERSM20194] Employment-related securities and options: what are securities: RSUs and dividend equivalents: examples
- [ERSM20195] Employment-related securities and options: what are securities: Stock Appreciation Rights (SARs)
- [ERSM20196] Employment-related securities and Options: what are securities: phantom share plans
- [ERSM20197] Employment-related securities and options: 'interest' in securities – ITEPA03/S420 (8)
- [ERSM20200] Employment-related securities and options: what are not securities?
- [ERSM20205] Employment-related securities and options: options used for avoidance
- [ERSM20210] Employment-related securities and options: 'by reason of employment'
- [ERSM20220] Employment-related securities and options: 'by reason of employment' – exception for family or personal relationships
- [ERSM20230] Employment-related securities and options: definition of 'employment-related'
- [ERSM20240] Employment-related securities and options: who is within the charge?
- [ERSM20250] Employment-related securities and options: associated person and 'the box'
- [ERSM20260] Employment-related securities and options: exclusions from charge
- [ERSM20270] Employment-related securities and options: exclusions: deaths
- [ERSM20280] Employment-related securities and options: exclusions: 7 year rule
- [ERSM20290] Employment-related securities and options: exclusions: certain control situations
- [ERSM20300] Employment-related securities and options: exclusions: residence (up to 5 April 2015)
- [ERSM20310] Employment-related securities and options: exclusions: residence and split year treatment (up to 5 April 2015)
- [ERSM20350] Employment-related securities and options: exclusions: disability
- [ERSM20360] Employment-related securities and options: exclusions: former and prospective employments (up to 5 April 2015)
- [ERSM20370] Employment-related securities and options: exclusions: public offers
- [ERSM20380] Employment-related securities and options: exclusions: tax-advantaged share schemes
- [ERSM20390] Employment-related securities and options: negative amounts treated as nil
- [ERSM20400] Employment-related securities and options: meaning of 'market value'
- [ERSM20410] Employment-related securities and options: 'Market value' – cashless exercise
- [ERSM20420] Employment-related securities and options: definition of 'acquisition' of securities or option
- [ERSM20430] Employment-related securities and options: meaning of 'consideration'
- [ERSM20440] Employment-related securities and options: replacement and exchanges of securities and securities options
- [ERSM20450] Employment-related securities and options: rights issues
- [ERSM20500] Employment-related securities and options: money's worth charge
- [ERSM20510] Employment-related securities and options: Weight v Salmon (19TC174)
- [ERSM20520] Employment-related securities and options: Ede v Wilson (26TC381)
- [ERSM20530] Employment-related securities and options: ways of getting shares
- [ERSM20540] Employment-related securities and options: when shares are acquired for money's worth charge
