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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Typical danger areas / A6.965 Share arrangements

A6.965 Share arrangements

Administration and compliance

The tax treatment of shares and options is complex and mistakes are often made, including failure to complete the appropriate return (such as Form 42) and account for tax and National Insurance

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B6.749 ATED—property developers

D1.8101 Groups of companies

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

B8.210 Restrictions on sideways loss relief

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

E6.102K Statutory residence test—the definition of a 'home'