Chargeable gains




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


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


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


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