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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.5 Income and exemptions relating to securities /Post acquisition benefits from employment related securities / E4.507Z Post-acquisition benefits from securities—overview

E4.507Z Post-acquisition benefits from securities—overview

Personal and employment tax

E4.507Z Post-acquisition benefits from securities—overview

Where benefits are provided in relation to shares on a post-acquisition basis, such benefits can be expected to give rise to a stand alone additional tax charge¹.

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I7.323 APR and successions

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

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

C2.1231 Leases—deemed premiums

E6.324H Nominated income and gains and the ordering rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

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

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest