Employees shareholder shares
Chargeable gains
Consideration
Exemption
Identification
Material interest in company
Relinquishment of employment rights
Reorganisation of share capital
Restricted and convertible employment-related securities
Spouses/civil partners, exemption
Value of qualifying shares
Corporation tax
Convertible shares
Deemed payment disregarded
Generally
Neither restricted or convertible shares
Qualifying benefits, provision of
Relevant earnings
Restricted shares
Takeover of company
Employment income exemption
Employment rights
Agreement with company
Company buy backs
Costs
Detriment, not to suffer
Flexible working
Issue/allotment of shares
Maternity and paternity leave
Restriction on rights
Statement of particulars of staus
Status of employee shareholder
Unfair dismissal
Value of shares
Income tax treatment
Amount treated as earnings
Artificially depressed market value
Associated agreements, only one payment deemed to be made
Convertible securities
Deemed payment for
Enterprise management incentives
Generally
Material interest in company, shareholder or connected person having
Purchase by company of exempt employee shareholder shares
Research institution spin-out companies
Restricted securities
Securities at less than market value