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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Dividends under share incentive plans / E1.417 Dividends under share incentive plans—general

E1.417 Dividends under share incentive plans—general

Personal and employment tax

E1.417 Dividends under share incentive plans—general

In general terms, a Schedule 2 share incentive plan ('SIP') allows special tax exemptions or deferral of tax liability to an employee who acquires shares in his employing company if certain conditions are satisfied. These conditions are fully described in E4.528–E4.542.

This

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

B6.749 ATED—property developers

C1.106 Allowable capital losses

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

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

C2.902 Wasting assets—wasting of allowable expenditure

E1.1435 Appealing transactions in securities counteraction notices

D3.410 Benefits provided by close companies to participators

I5.221 Lifetime termination of QIIP—general

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

I5.1304 Beneficiary with contingent interest