Abolition of CGT exemption

Amount treated as earnings

Charge on acquisition

Advice costs borne by employer

Amount of earnings

Deemed payment


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



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