Acquired at below market value

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.4.1

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

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.3

Dilution

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 9.6

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

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 11.5.1

For more than market value

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.5

Generally

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies ¶5

Leavers

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 9.4.1

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

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.6.2

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

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 8.1.3

Restricted securities

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 5.2