Accounting

Acquisition

Amending

Bad leavers

Cash cancellation

Chargeable events re

Company share option plans

Corporation tax relief

Deductible amounts

Dilution

Disguised remuneration

Employee trusts

Enterprise management incentives

Entrepreneurs' relief

Exchange for other options

Exercise of

Generally

Good leavers

Grant of

Growth shares

Host country treatment

Immediate ownership contrasted

Income tax charge

Leavers

Mobile employees

National Insurance

Nominal value

Not treated as security

Partnerships (options granted to)

PAYE

Private companies (pros and cons of options)

Public companies

Reportable events

SAYE

Securities (definition)

Self-employed (options granted to)

Termination payments

Trusts

Unapproved schemes

United States companies

Valuation and amortisation