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CG56400P | Shares and Securities: Employee share schemes: Approved employee share schemes and Enterprise Management Incentives: Contents

From HM Revenue & Customs · Capital Gains Manual

Contents27 entries

  1. CG56400Approved employee share schemes: introduction
  2. CG56410Company Share Option Plan (CSOP): outline
  3. CG56415Company Share Option Plan (CSOP): employer: CGT
  4. CG56425Company Share Option Plan (CSOP): employee: CGT
  5. CG56440Enterprise Management Incentives (EMI): introduction
  6. CG56441Enterprise Management Incentives (EMI): employer: CGT
  7. CG56442Enterprise Management Incentives (EMI): employee: CGT
  8. CG56445Enterprise Management Incentives (EMI): employee: CGT: disposal before 6 April 2008 of shares acquired on the exercise of an EMI option
  9. CG56448Enterprise Management Incentives (EMI): CGT: rights issue
  10. CG56449Enterprise Management Incentives (EMI): examples
  11. CG56450SAYE share option schemes: outline
  12. CG56451SAYE share option schemes: Individual Savings Accounts
  13. CG56460Shares acquired on same day: election for alternative treatment: outline
  14. CG56461Shares acquired on same day: election for alternative treatment: who can elect
  15. CG56462Shares acquired on same day: election for alternative treatment: when and how the election can be made
  16. CG56463Shares acquired on same day: election for alternative treatment: what is the alternative treatment
  17. CG56464Shares acquired on same day: election for alternative treatment: example
  18. CG56465Shares acquired on same day: election for alternative treatment: special rules for Enterprise Investment Scheme shares
  19. CG56466Shares acquired on same day: election for alternative treatment: restricted shares
  20. CG56467Shares acquired on same day: election for alternative treatment; share reorganisation
  21. CG56470Approved profit sharing schemes
  22. CG56490Share Incentive Plan (SIP): introduction
  23. CG56493Share Incentive Plan (SIP): trustees: CGT
  24. CG56494Share Incentive Plan (SIP): trustees: rights issues
  25. CG56495Share Incentive Plan (SIP): employee: CGT
  26. CG56496Share Incentive Plan (SIP): employee: CGT: Individual Saving Accounts
  27. CG56497Share Incentive Plan (SIP): employee: share reorganisations: CGT