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Contents

Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM41000 · Schedule 4 Company Share Option Plan (CSOP): General requirements

  • ETASSUM41100 · Introduction
  • ETASSUM41110 · Main requirements & layout of the CSOP guidance
  • ETASSUM41120 · Establishing a scheme
  • ETASSUM41130 · Notification & registration
  • ETASSUM41140 · Unacceptable features
  • ETASSUM41150 · Cash features
  • ETASSUM41160 · Advance payments of exercise price
  • ETASSUM41170 · Parallel options
  • ETASSUM41180 · Schedule 4 Company Share Option Plan (CSOP): General: Limit on value of shares
  • ETASSUM41190 · Schedule 4 Company Share Option Plan (CSOP): General: Foreign currency shares
  • ETASSUM41200 · Blue pencil provisions
  • ETASSUM41210 · Market value
  • ETASSUM41220 · Market value date
  • ETASSUM41230 · Interaction with EMI
  1. Schedule 4 Company Share Option Plan (CSOP): General requirements: Contents
  2. Schedule 4 Company Share Option Plan (CSOP): General requirements: Market value

ETASSUM41210 | Schedule 4 Company Share Option Plan (CSOP): General requirements: Market value

From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual

Market Value is defined in Paragraph 36(1) as having the same meaning as in Part VIII Taxation of Capital Gains Act (TCGA) 1992. This is discussed in detail at ETASSUM44130.

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