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Company share option plans (CSOPs)

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

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 8: Providing shares to employees Benefits of CSOPs Eligible CSOP shares Basic mechanics of a CSOP Income tax charge on discounted CSOP options Performance conditions HMRC notification of CSOPs Sale of CSOP shares ...

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