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Employee share valuations for employment income purposes

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 14: Valuing a Family or Owner-Managed Company Unrestricted shares (or where no ITEPA 2003, s 431 election is made) Unrestricted and restricted valuation bases Other employee share tax charges EMI and other approved share schemes Valuing growth shares ...

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