Employee shareholder shares
Abolition of CGT exemption
Amount treated as earnings
Charge on acquisition
Advice costs borne by employer
Amount of earnings
Deemed payment
Generally
Material interest in company
Charge on disposal
Charge on events/circumstances during ownership
Company, meaning of
Employee of a company is an 'employee shareholder' if
Employee shareholder, meaning
Employment law rights surrendered
Forfeiture of shares, potential difficulties
Generally
Introduction
NIC, earnings
Parent undertaking
Prior independent advice
Purchase by company
Purchase by company of exempt employee shareholder shares
Qualifying share, exemption
Provisions that dont apply
Surrender of employment law rights
Tax on acquisition
Tax on disposal
Tax on events or circumstances during ownership
Valuation, potential difficulties
Value of shares