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CG67800C | Reliefs: Employee Ownership Trusts: contents

From HM Revenue & Customs · Capital Gains Manual

Contents41 entries

  1. CG67800Reliefs: employee-ownership trusts: introduction
  2. CG67801 Reliefs: employee-ownership trusts: the new rules
  3. CG67802Reliefs: employee-ownership trusts: statute
  4. CG67810Reliefs: employee-ownership trusts: claims
  5. CG67820Reliefs: employee-ownership trusts: conditions: the eight 'relief requirements'
  6. CG67821Reliefs: employee-ownership trusts: conditions: the 'trading requirement'
  7. CG67822Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'
  8. CG67823Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
  9. CG67824 Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
  10. CG67825 Reliefs: employee-ownership trusts: conditions: the 'related disposal requirement': relevant only to TCGA92/S236H
  11. CG67826Reliefs: employee-ownership trusts: The ‘trustee residence requirement’
  12. CG67827Reliefs: employee-ownership trusts: The ‘trustee independence requirement’
  13. CG67828Reliefs: employee-ownership trusts: The ‘consideration requirement’
  14. CG67830Reliefs: employee-ownership trusts: conditions: the 'trading requirement': trading company
  15. CG67831 Reliefs: employee-ownership trusts: conditions: the 'trading requirement': principal company of a trading group
  16. CG67835 Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'
  17. CG67836 Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': 'authorised transfer'
  18. CG67837 Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement'
  19. CG67838 Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement' and the 'equality requirement': 'eligible employee'
  20. CG67839 Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement' and the 'equality requirement': 'excluded participator'
  21. CG67840 Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement': circumstances in which requirement not infringed
  22. CG67841Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement': circumstances in which requirement not infringed
  23. CG67844Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met
  24. CG67845 Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'trusts for benefit of employees' condition
  25. CG67846Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'significant interest' condition
  26. CG67847Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition
  27. CG67848Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition: circumstances in which the 'behaviour requirement' is not infringed
  28. CG67849Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition: circumstances in which the 'behaviour requirement' is not infringed
  29. CG67850 Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
  30. CG67855Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
  31. CG67856Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement': calculating the 'participator fraction'
  32. CG67860Reliefs: employee-ownership trusts: 'disqualifying events': clawback from vendor period
  33. CG67861Reliefs: employee-ownership trusts: 'disqualifying events': following the initial clawback from vendor period
  34. CG67862Reliefs: employee-ownership trusts: 'disqualifying events': transitional rules
  35. CG67865Reliefs: employee-ownership trusts: relief for deemed disposals under TCGA92/S71
  36. CG67866Reliefs: employee-ownership trusts: relief for deemed disposals under TCGA92/S71: 'disqualifying events': in the next tax year following that in which the deemed disposal took place
  37. CG67870Reliefs: employee-ownership trusts: identification of shares
  38. CG67875 Reliefs: employee-ownership trusts: defining significant and controlling interests
  39. CG67876Reliefs: employee-ownership trusts: defining significant and controlling interests: further definitions
  40. CG67880Reliefs: employee-ownership trusts: transitional provisions
  41. CG67890Reliefs: employee-ownership trusts: glossary