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ERSM20000 | Employment-related securities and options: contents

From HM Revenue & Customs · Employment Related Securities Manual

Contents32 entries

  1. ERSM20010Employment-related securities and options: overview
  2. ERSM20030Employment-related securities and options: employers' costs
  3. ERSM20110Employment-related securities and options: what are securities?
  4. ERSM20130Employment-related securities and options: insurance contracts
  5. ERSM20150Employment-related securities and options: warrants
  6. ERSM20170Employment-related securities and options: units in a collective investment scheme
  7. ERSM20180Employment-related securities and options: options and futures: futures
  8. ERSM20190Employment-related securities and options: contracts for differences
  9. ERSM20192Employment-related securities and options: what are securities: Long Term Incentive Plan (LTIP)
  10. ERSM20194Employment-related securities and options: what are securities: RSUs and dividend equivalents: examples
  11. ERSM20196Employment-related securities and Options: what are securities: phantom share plans
  12. ERSM20200Employment-related securities and options: what are not securities?
  13. ERSM20210Employment-related securities and options: ‘by reason of employment’
  14. ERSM20215Employment-related securities and options: ‘by reason of employment’ - The deeming provision - HMRC v Vermilion Holdings Ltd
  15. ERSM20220Employment-related securities and options: 'by reason of employment' - exception for family or personal relationships
  16. ERSM20230Employment-related securities and options: definition of ‘employment-related’
  17. ERSM20250Employment-related securities and options: associated person and 'the box'
  18. ERSM20260Employment-related securities and options: exclusions from charge
  19. ERSM20270Employment-related securities and options: exclusions: deaths
  20. ERSM20280Employment-related securities and options: exclusions: 7 year rule
  21. ERSM20300Employment-related securities and options: exclusions: residence (up to 5 April 2015)
  22. ERSM20350Employment-related securities and options: exclusions: disability
  23. ERSM20370Employment-related securities and options: exclusions: public offers
  24. ERSM20390Employment-related securities and options: negative amounts treated as nil
  25. ERSM20400Employment-related securities and options: meaning of ‘market value’
  26. ERSM20420Employment-related securities and options: definition of ‘acquisition’ of securities or option
  27. ERSM20440Employment-related securities and options: replacement and exchanges of securities and securities options
  28. ERSM20450Employment-related securities and options: rights issues
  29. ERSM20500Employment-related securities and options: money’s worth charge
  30. ERSM20510Employment-related securities and options: Weight v Salmon (19TC174)
  31. ERSM20520Employment-related securities and options: Ede v Wilson (26TC381)
  32. ERSM20540Employment-related securities and options: when shares are acquired for money’s worth charge