Material interest
Company share option plans
Directors
Commentary –
Tax Reporter ¶413-000
Enterprise management incentives
Commentary –
Tax Reporter ¶466-340
Legislation/Regulatory –
ITEPA2003 Sch. 5, para. 28-30
Offshore funds
Generally
Legislation/Regulatory –
SP 2/86
Interests in trading ventures, exception
Commentary –
Tax Reporter ¶784-560
Majority interest, exception
Commentary –
Tax Reporter ¶784-565
Material interest, meaning
Commentary –
Tax Reporter ¶784-555
Meaning
Commentary –
Tax Reporter ¶784-550
SAYE option schemes
SAYE share option schemes
Commentary –
Tax Reporter ¶470-150
Share incentive plans
Commentary –
Tax Reporter ¶468-140
Legislation/Regulatory –
FA2013 Sch. 2, para. 32-37