CG56400P - Capital Gains Manual: Shares and Securities: Employee share schemes: Approved employee share schemes and Enterprise Management Incentives: Contents
Employee share schemes
Approved employee share schemes and Enterprise Management Incentives
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CG56400Approved employee share schemes: introduction
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CG56410Company Share Option Plan (CSOP): outline
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CG56415Company Share Option Plan (CSOP): employer: CGT
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CG56425Company Share Option Plan (CSOP): employee: CGT
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CG56440Enterprise Management Incentives (EMI): Introduction
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CG56441Enterprise Management Incentives (EMI): employer: CGT
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CG56442Enterprise Management Incentives (EMI): employee: CGT
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CG56445Enterprise Management Incentives (EMI): employee: CGT: disposal before 6 April 2008 of shares acquired on the exercise of an EMI option
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CG56448Enterprise Management Incentives (EMI): CGT: rights issue
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CG56449Enterprise Management Incentives (EMI): examples
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CG56450SAYE share option scheme: outline
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CG56451SAYE share option scheme: Individual Savings Accounts
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CG56460Shares acquired on same day: election for alternative treatment: outline
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CG56461Shares acquired on same day: election for alternative treatment: who can elect
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CG56462Shares acquired on same day: election for alternative treatment: when and how the election can be made
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CG56463Shares acquired on same day: election for alternative treatment: what is the alternative treatment
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CG56464Shares acquired on same day: election for alternative treatment: example
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CG56465Shares acquired on same day: election for alternative treatment: special rules for Enterprise Investment Scheme shares
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CG56466Shares acquired on same day: election for alternative treatment: restricted shares
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CG56467Shares acquired on same day: election for alternative treatment; share reorganisation
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CG56470Approved profit sharing schemes
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CG56490Share Incentive Plan (SIP): introduction
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CG56493Share Incentive Plan (SIP): trustees: CGT
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CG56494Share Incentive Plan (SIP): trustees: rights issues
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CG56495Share Incentive Plan (SIP): employee: CGT
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CG56496Share Incentive Plan (SIP): employee: CGT: Individual Saving Accounts
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CG56497Share Incentive Plan (SIP): employee: share reorganisations: CGT