Capital gains tax

Commentary – 7.7

Double taxation

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.6.2Dalby on Employee Share Schemes - Equity Reward for Private Companies 9.4.2

Leavers

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 9.4.2

Stamp duty

Commentary – Key Data ¶16-000

Trusts to offer greater flexibility

Commentary – 29.3.6