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Income tax charges on subsequent chargeable events

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Peter Rayney
Bloomsbury Professional
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 8: Providing shares to employees Unapproved share schemes – summary of key tax charges on employee shares Chargeable events ITEPA 2003, s 431 election for initial acquisition to be taxed on unrestricted value Pro-forma ITEPA 2003, s 431 election ...

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