Disposals of securities
Acquired at below market value
Capital gains tax
Commentary –
Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.6Dalby on Employee Share Schemes - Equity Reward for Private Companies 11.4
Company reorganisations
Commentary –
Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.2.3Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.3.3
Convertible securities
Dilution
Employee tax charge
Commentary –
Dalby on Employee Share Schemes - Equity Reward for Private Companies 3.3.7Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.2.2
Employee trusts
For more than market value
Generally
Leavers
PAYE and NIC
Commentary –
Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.3.4Dalby on Employee Share Schemes - Equity Reward for Private Companies 7.3
Purchase of own shares
Reorganisations
Commentary –
Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.2.3Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.4.2
Reportable events
Restricted securities