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ERSM30000 | Restricted securities: contents

From HM Revenue & Customs · Employment Related Securities Manual

Contents27 entries

  1. ERSM30010Restricted securities: introduction
  2. ERSM30030Restricted Securities: Shares acquired before 16 April 2003
  3. ERSM30050Restricted Securities: Shares acquired before 16 April 2003: year and amount of charge
  4. ERSM30070Restricted Securities: Shares acquired before 16 April 2003: exemption from charge: the 7 year rule
  5. ERSM30090Restricted Securities: Shares acquired before 16 April 2003: exemption from charge: conditions to be met
  6. ERSM30210Restricted Securities: Conditional shares acquired between 17 March 1998 and 15 April 2003: restricted shares subject to risk of forfeiture
  7. ERSM30230Restricted Securities: Conditional shares acquired between 17 March 1998 and 15 April 2003: how are they taxed?
  8. ERSM30240Restricted Securities: Conditional shares acquired between 17 March 1998 and 16 April 2003: specific issues dealt with in Tax Bulletin 46
  9. ERSM30250Restricted Securities: Conditional shares acquired on or after 16 April 2003 but with chargeable event before 1 September 2003: how are they taxed?
  10. ERSM30300Restricted securities: securities acquired on or after 16 April 2003: introduction
  11. ERSM30310Restricted securities: meaning of restricted securities and restricted interest in securities
  12. ERSM30330Restricted securities: definition of 'restriction' - holding of securities
  13. ERSM30350Restricted securities: exceptions
  14. ERSM30370Restricted securities: no charge on acquisition: forfeiture condition 5 years or less
  15. ERSM30390Restricted securities: the charge
  16. ERSM30410Restricted securities: securities disposed of for less than market value
  17. ERSM30420Restricted securities: calculation of charge: simple examples
  18. ERSM30440Restricted securities: excluded securities
  19. ERSM30450Restricted securities: elections to exclude outstanding restrictions
  20. ERSM30460Restricted securities: elections to exclude outstanding restrictions: further issues
  21. ERSM30470Restricted securities: restricted shares acquired under tax-advantaged scheme - deemed election under section 431(1)
  22. ERSM30480Restricted securities: securities acquired for purposes of avoidance - deemed election under Section 431(1)
  23. ERSM30500Restricted securities: exchanges of restricted securities up to 16 July 2014
  24. ERSM30506Restricted securities: exchange of restricted securities on or after 17 July 2014 - application of the chapter 2 charging provisions
  25. ERSM30508Restricted securities: exchanges of restricted securities on or after 17 July 2014 - application of the chapter 2 charging provisions - examples
  26. ERSM30510Restricted securities: french FCPE (Fonds Commun de Placement d' Entreprise)
  27. ERSM30520Restricted securities: memorandum of understanding between the BVCA and H M Revenue and Customs on the income tax treatment of managers' equity investments in venture capital and private equity backed companies