Employment-related securities
Acquisition at less than market value
Additional securities
Amount of notional loan
Associated persons, meaning
Avoidance cases, pre-acquisition
Changes in interests
Company shares of a class
Consideration
Consideration, meaning
Definitions
Discharge of notional loan
Employee-controlled, meaning
Exclusions
Generally
Information, duty to provide
Market value, meaning
Negative amounts treated as nil
Notional loan
Public offers
Replacement securities
Reportable events
Residence
Securities, meaning
Transitional provisions and savings
Additional securities
Artificially depressed market value
Acquisition, charge on
Additional securities
Adjustment of consideration or benefit received
Adjustment of market value
Associated persons, meaning
Changes in interests
Charge on conversion
Conditional interests, adjustment of market value
Consideration
Consideration for entitlement to convert, adjustment of market value
Consideration, meaning
Definitions
Disapplication of exceptions from charges
Employee-controlled, meaning
Exclusions
Generally
Information, duty to provide
Market value, meaning
Negative amounts treated as nil
Public offers
Replacement securities
Reportable events
Residence
Restricted securities
Securities, meaning
Artificially enhanced market value
Additional securities
Associated persons, meaning
Changes in interests
Consideration
Consideration, meaning
Definitions
Disapplication of exceptions from charges
Employee-controlled, meaning
Exclusions
Generally
Information, duty to provide
Market value, meaning
Negative amounts treated as nil
Non-commercial increases, charge on
Public offers
Relevant period, meaning
Replacement securities
Reportable events
Residence
Securities, meaning
Valuation date
Associated persons, meaning
Capital gains tax
Increase in expenditure by reference to tax charged
Options
Restricted and convertible securities
Changes in interests
Company share option plans
Consideration
Generally
Meaning
Convertible securities
Disposal for more than market value
Disposals of securities for more than market value
Additional securities
Amount treated as income
Associated persons, meaning
Changes in interests
Consideration
Consideration, meaning
Definitions
Employee-controlled, meaning
Exclusions
Generally
Information, duty to provide
Market value, meaning
Negative amounts treated as nil
Public offers
Replacement securities
Reportable events
Residence
Securities, meaning
Employee shareholders
Employee-controlled, meaning
Enterprise management incentives
Exclusions
Generally
Information, duty to provide
Electronic communications
Generally
Market value, meaning
Negative amounts treated as nil
PAYE
Conversion of shares
Gains from securities options
Generally
Post-acquisition benefits from securities
Amount of charge
Chargeable gains
Consideration, meaning
Definitions
Exemption of benefits from charge
Generally
Increase in expenditure
Market value, meaning
Transitional provisions and savings
Priority allocations
Public offers
Remittance basis
Associated employment performed in UK, limit of foreign securities income
Effect of
Foreign securities income, determination
Just and reasonable apportionment, foreign securities income
Relevant period
Replacement securities
Reportable events
Research institution spin-out companies
Residence
Restricted securities
Returns, electronic communications
SAYE option schemes
Securities, meaning
Share incentive plans
Third party payments of money/transfer of assets
Transitional provisions and savings
