ERSM10050 - Introduction

Abbreviations used

APSS	Approved Profit-sharing Scheme
CSOP	Company Share Option Plan
CGT	Capital Gains Tax
CT	Corporation Tax
EMI	Enterprise Management Incentives
ESSU	Employee Shares & Securities Unit
FA	Finance Act
HMRC	HM Revenue & Customs
ICTA	Income and Corporation Taxes Act 1988
ITEPA	Income Tax (Earnings & Pensions) Act 2003
ITTOIA	Income Tax (Trading and Other Income) Act 2005
NICs	National Insurance Contributions
PAYE	Pay as You Earn
SAYE	Save as You Earn
SIP	Share Incentive Plan
SME	Small and Medium Enterprise