Acquisition

Acquisition, exemption on

Artificially depressed market value

Avoidance purposes, acquisition for

Capital gains tax

Cessation of employment due to misconduct

Chargeable events

Company share option plans

Corporation tax

Definition

Definitions

Disposals

Election for restrictions to be disregarded

Election to disapply regime

Enterprise management incentives

Exceptions

Forfeitable securities

Future events

Growth shares

Listed companies

Market value manipulation

Meaning

NIC liabilities (transfer of)

Non-commercial transactions pre-acquisition

Post-acquisition chargeable events

Amount of charge

Case outside charge

Charge on occurrence

Chargeable event, meaning

Election for outstanding restrictions to be ignored

National Insurance contributions, secondary Class 1 contributions met by employee

Private companies

Redeemable on payment

Reorganisations

Reportable events

Restricted interest in securities, meaning

SAYE option schemes

Share incentive plans

Unpaid/partly paid