ERSM30000 - Restricted securities: contents
Shares acquired before 16 April 2003
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ERSM30030Shares acquired before 16 April 2003
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ERSM30040Shares acquired before 16 April 2003: general meaning of chargeable event
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ERSM30050Shares acquired before 16 April 2003: year and amount of charge
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ERSM30060Shares acquired before 16 April 2003: exemption from charge
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ERSM30070Shares acquired before 16 April 2003: exemption from charge: the 7 year rule
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ERSM30080Shares acquired before 16 April 2003: exemption from charge: the change in the rights
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ERSM30090Shares acquired before 16 April 2003: exemption from charge: conditions to be met
Conditional shares acquired before 16 April 2003
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ERSM30200Conditional shares acquired before 17 March 1998: transitional issues
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ERSM30210Conditional shares acquired between 17 March 1998 & 15 April 2003: restricted share schemes subject to risk of forfeiture
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ERSM30220Conditional shares acquired between 17 March 1998 & 15 April 2003: scope of legislation
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ERSM30230Conditional shares acquired between 17 March 1998 & 15 April 2003: how are they taxed?
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ERSM30240Conditional shares acquired between 17 March 1998 & 16 April 2003: specific issues dealt with in Tax Bulletin 46
Securities acquired on or after 16 April 2003 - Schedule 22
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ERSM30250Conditional shares acquired on or after 16 April 2003 but with chargeable event before 1 September 2003
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ERSM30300Securities acquired on or after 16 April 2003: introduction
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ERSM30310Meaning of restricted securities and restricted interest in securities
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ERSM30320Definition of ‘restriction’ – forfeitable (or conditional) securities
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ERSM30330Definition of ‘restriction’ – holding of securities
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ERSM30340Definition of ‘restriction’ – potential disadvantage
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ERSM30350Exceptions
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ERSM30360Black-out or close periods: USA & UK listed companies
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ERSM30370No charge on acquisition: forfeiture condition 5 years or less
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ERSM30380Securities acquired for purposes of avoidance – deemed election
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ERSM30390The charge
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ERSM30400Calculation of charge
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ERSM30410Securities disposed of for less than market value
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ERSM30415Computation of OP
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ERSM30420Calculation of charge: simple examples
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ERSM30430Calculation of charge: complex examples
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ERSM30440Excluded securities
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ERSM30450Elections to exclude outstanding restrictions
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ERSM30460Elections to exclude outstanding restrictions: further issues
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ERSM30470Restricted shares acquired under tax-advantaged scheme – deemed election under Section 431(1)
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ERSM30480Securities acquired for purposes of avoidance – deemed election under Section 431(1)
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ERSM30490Relief for NIC elections & agreements
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ERSM30500Exchanges of restricted securities up to 16 July 2014
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ERSM30505Exchanges of restricted securities on or after 17 July 2014
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ERSM30506Exchanges of restricted securities on or after 17 July 2014: application of the Chapter 2 charging provisions
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ERSM30507Exchanges of restricted securities on or after 17 July 2014: application of the Chapter 2 charging provisions; further detail
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ERSM30508Exchanges of restricted securities on or after 17 July 2014: application of the Chapter 2 charging provisions; examples
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ERSM30510French FCPE (Fonds Comun de Placement d’Enterprise)
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ERSM30520Memorandum of Understanding between the BVCA and HM Revenue and Customs on the income tax treatment of managers’ equity investments in venture capital and private equity backed companies
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ERSM30530Memorandum of understanding between the BVCA and HM Revenue and Customs on the income tax treatment of Venture Capital and Private E Limited Partnerships and Carried Interest