CG56705P - Capital Gains Manual: Shares and Securities: Employee shareholder shares: Contents
SHARES AND SECURITIES
Employee shareholder shares
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CG56705Employee shareholder shares: employee shareholder status
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CG56710Employee shareholder shares: terms used
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CG56715Employee shareholder shares: CG-exemption
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CG56720Employee shareholder shares: CG-exemption: only first £50,000 worth of shares are exempt
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CG56725Employee shareholder shares: CG-exemption: only first £50,000 worth of shares are exempt: examples
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CG56730Employee shareholder shares: only first £50,000 worth of shares are exempt: qualifying shares
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CG56735Employee shareholder shares: no exemption if employee or connected person has a material interest
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CG56740Employee shareholder shares: disposal to spouse or civil partner
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CG56745Employee shareholder shares: employment-related securities and options
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CG56750Employee shareholder shares: share identification
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CG56755Employee shareholder shares: reorganisation of share capital