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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.5 Income and exemptions relating to securities /Convertible employment-related securities / E4.507G Convertible securities—overview

E4.507G Convertible securities—overview

Personal and employment tax

E4.507G Convertible securities—overview

ITEPA 2003, ss 435–444 (Pt 7, Ch 3) applies a tax charge regime for employment-related convertible securities (or interests in convertible securities).

The principle behind the convertible securities regime

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A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

C2.501A Compensation and capital gains tax—overview

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

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

C2.108 Contingent liabilities

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I11.215 IHT accounts—excepted settlements

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

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

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

D1.1422 Calculating NGIE and ANGIE

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