Employee share trusts
Amount of shares held
Commentary –
Tax Reporter ¶483-600
Corporation tax deduction for providing shares
Commentary –
Tax Reporter ¶716-487
HMRC Guidance –
BIM44000
Generally
Commentary –
Tax Reporter ¶464-240
;
Tax Reporter ¶473-500
Meaning
Commentary –
Tax Reporter ¶473-520
Reorganisation of share capital