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Unapproved share schemes – summary of key tax charges on employee shares

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 8: Providing shares to employees Main employment income and NIC charging provisions Restricted securities regime for share issues or transfers Management buy-outs and employment-related securities Shares subject to conditions or forfeitable shares Tax charges on exercise of unapproved share option Amount received on assignment or release of option Income tax charges on subsequent chargeable events Calculation of income tax on chargeable event Sale of shares at more than market value Implications of the Grays Timber Products case Artificial enhancement of shares ...

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