Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Capital Gains Manual

CG56520P · Shares and securities: employee share schemes: trustees and valuations

  • CG56520 · Employee share schemes: trustees: introduction
  • CG56523 · Employee share schemes: trustees: employer
  • CG56524 · Employee share schemes: trustees: acquisition cost
  • CG56525 · Employee share schemes: trustees: disposal
  • CG56527 · Employee share schemes: trustees: deemed disposal
  • CG56529 · Employee share schemes: trustees: employee
  • CG56530 · Employee share schemes: trustees: composite trust deeds
  • CG56531 · Employee share schemes: trustees: employee benefit trusts
  • CG56534 · Employee share schemes: trustees: options
  • CG56550 · Employee share schemes: valuations
  1. Shares and securities: employee share schemes: trustees and valuations: contents
  2. Employee share schemes: trustees: employee

CG56529 | Employee share schemes: trustees: employee

From HM Revenue & Customs · Capital Gains Manual

The tax consequences for the employee will be the same as described in

  • CG56334+ for shares or other securities offered free or at undervalue or subject to restrictions,

  • CG56490+ for Share Incentive Plans.

PreviousNext
PrivacyTerms