ERSM90000 - Post acquisition benefits from securities: contents

The charge

1. ERSM90010

   Introduction to benefits charge
2. ERSM90020

   Basic charge on benefits
3. ERSM90030

   Overview of Chapter 4
4. ERSM90040

   Benefits: link with employment-related securities
5. ERSM90050

   Nature of benefit
6. ERSM90060

   Dividends as benefits

Exclusions

1. ERSM90200

   Otherwise chargeable to tax
2. ERSM90210

   Otherwise chargeable to Income Tax: avoidance
3. ERSM90220

   Avoidance: interaction with Chapter 3B
4. ERSM90230

   Certain control situations

Geared arrangements

1. ERSM90500

   Ratchets and other geared arrangements

Spinouts

1. ERSM90600

   Interaction with spinout companies

Benefits received before 16 April 2003

1. ERSM91000

   Scope of provisions
2. ERSM91010

   Special benefits charge
3. ERSM91020

   Exemptions
4. ERSM91030

   Additional & replacement shares
5. ERSM91040

   Interaction with CGT