– see also Exchange of shares or securities; Reorganisations and reductions in share capital

Accrued income scheme

Commentary – Tax Reporter ¶334-850

Deep gain securities

– see Deep gain securities

Employment-related securities

Acquisition, adjustment of charge

Legislation/Regulatory – ITEPA2003 s. 437
HMRC Guidance – CG56342 ; EIM45330 ; ERSM170050 ; ERSM20205 ; ERSM20500 ; ERSM40050 ; ERSM70200

Additional securities

Legislation/Regulatory – ITEPA2003 s. 421D

Artificially depressed market value

Legislation/Regulatory – ITEPA2003 s. 446D, 446G, 446H

Associated persons

Legislation/Regulatory – ITEPA2003 s. 421C

Changes in interests

Legislation/Regulatory – ITEPA2003 s. 421D

Chargeable events

Legislation/Regulatory – ITEPA2003 s. 438-443
HMRC Guidance – CG56329 ; EIM11870 ; EIM11890 ; EIM45325 ; ERSM100020 ; ERSM161210 ; ERSM163010 ; ERSM180030 ; ERSM20120 ; ERSM20290 ; ERSM50150 ; ERSM60140 ; ERSM70110

Consideration for acquisition

Legislation/Regulatory – ITEPA2003 s. 421I

Consideration, meaning

Legislation/Regulatory – ITEPA2003 s. 421A

Convertible securities, meaning

Legislation/Regulatory – ITEPA2003 s. 436
HMRC Guidance – ERSM20205 ; ERSM40020 ; ERSM40050 ; ERSM50015

Definitions

Legislation/Regulatory – ITEPA2003 s. 444

Employee-controlled, meaning

Legislation/Regulatory – ITEPA2003 s. 421H

Exclusions

Legislation/Regulatory – ITEPA2003 s. 421E-421G

Information

Legislation/Regulatory – ITEPA2003 s. 421J, 421K, 421L

Market value, meaning

Legislation/Regulatory – ITEPA2003 s. 421
HMRC Guidance – ERSM20400 ; ERSM220040 ; ERSM50015 ; ERSM80020

National Insurance contributions, Class 1 contributions met by employee

Legislation/Regulatory – ITEPA2003 s. 442A

Post-acquisition chargeable events

Legislation/Regulatory – ITEPA2003 s. 438-443

Public offers

Legislation/Regulatory – FA2004 s. 89(1), (4), (5) ; ITEPA2003 s. 421F

Replacement securities

Legislation/Regulatory – ITEPA2003 s. 421D

Reportable events

Legislation/Regulatory – ITEPA2003 s. 421K, 421L

Residence

Legislation/Regulatory – ITEPA2003 s. 421E

Securities, meaning

Legislation/Regulatory – F(No. 2)A2005 Sch. 2, para. 2(7), (8) ; ITEPA2003 s. 420
HMRC Guidance – CG12397 ; CG56320 ; CG56321 ; EIM45060 ; EIM45330 ; EIM45480 ; EIM47215 ; ERSM110010 ; ERSM110020 ; ERSM170030 ; ERSM170700 ; ERSM20110 ; ERSM20120 ; ERSM20130 ; ERSM20140 ; ERSM20150 ; ERSM20160 ; ERSM20170 ; ERSM20180 ; ERSM20185 ; ERSM20190 ; ERSM20191 ; ERSM20200 ; ERSM20205 ; ERSM60015 ; INTM269110

Incidental costs of obtaining finance

Legislation/Regulatory – ITTOIA2005 s. 59
HMRC Guidance – BIM45810

Loan relationships

Legislation/Regulatory – FA2004 Sch. 10, para. 9(2), (3) ; FA96 Sch. 15, para. 21

Venture capital trust relief

Legislation/Regulatory – ITA2007 s. 329

Venture capital trusts qualifying holdings

Commentary – Tax Reporter ¶326-740