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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.5 Income and exemptions relating to securities /Other matters involving employment related securities / E4.508B Shares acquired through public offers

E4.508B Shares acquired through public offers

Personal and employment tax

E4.508B Shares acquired through public offers

ITEPA 2003, ss 422–432, 435–444, 446Q–446W (Pt 7, Chs 2, 3 and 3C) do not apply to securities acquired through public offers¹, unless the arrangements form part of a scheme or arrangement to avoid tax or NICs².

However, employment-related shares acquired under a public offer are not exempt from

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A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

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

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

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

E4.115 Employment income—place of performance of duties

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E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation

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