E4.507TA Restricted Securities With Artificially Enhanced Market Value—Disapplication Of Exceptions From Charges

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.5 Income and exemptions relating to securities /Employment related securities with artificially enhanced market value / E4.507TA Restricted securities with artificially enhanced market value—disapplication of exceptions from charges

Commentary

Personal and employment tax

The anti-avoidance rules described in E4.507R–E4.507T are extended as part of the measures to block avoidance that exploits the exceptions from charge described in E4.507E, E4.507L, E4.507V and E4.508A. These provisions disapply the exceptions in cases where the value of employment-related securities is increased, either before or

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I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

I7.323 APR and successions

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