��Ƶ

Home / Simons-Taxes /Capital gains tax /Part C2 Computation of chargeable gains /Division C2.8 Shares and securities—special cases /Capital gains—employment-related shares and securities / C2.810A Employment-related securities (ERS) and CGT—overview

C2.810A Employment-related securities (ERS) and CGT—overview

Capital gains tax

C2.810A Employment-related securities (ERS) and CGT—overview

Directors and employees can often receive shares, securities or the rights to receive shares by reason of their employment. Such shares or other forms of securities awarded to directors and employees may be taxed as earnings ¹ or may come within the special employment-related securities rules

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

E5.406 Employees of European Union delegations—tax exemptions

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B2.319 Duality of purpose—apportionment of the expenditure

D1.404B Large company definition for R&D tax relief

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

D1.1422 Calculating NGIE and ANGIE