ERSM70000 | Securities acquired for less than market value: contents

Contents19 entries

1. ERSM70010Securities acquired for less than market value: overview
2. ERSM70020Securities acquired for less than market value: what is taxed?
3. ERSM70040Securities acquired for less than market value: relief for acquisition of shares in close company
4. ERSM70100Securities acquired for less than market value: date of effect
5. ERSM70120Securities acquired for less than market value: example computations
6. ERSM70130Securities acquired for less than market value: annual charge
7. ERSM70140Securities acquired for less than market value: discharge of notional loan up to 16 July 2014
8. ERSM70200Securities acquired for less than market value: charge on acquisition
9. ERSM70400Securities acquired for less than market value: effect of residence status
10. ERSM70420Securities acquired for less than market value: employee resident but not ordinarily resident in UK: overseas workdays up to 5 April 2015
11. ERSM70423Securities acquired for less than market value: employee resident but not ordinarily resident in UK: overseas workdays up to 5 April 2015 - examples
12. ERSM70424Securities acquired for less than market value: employee resident but not ordinarily resident in UK: leaving the UK (up to 5 April 2015)
13. ERSM70440Securities acquired for less than market value: non-residents (up to 5 April 2015)
14. ERSM70450Securities acquired for less than market value: LTIPs or RSUs awarded abroad (up to 5 April 2015)
15. ERSM70460Securities acquired for less than market value: date of departure from UK and split years
16. ERSM71000Securities acquired for less than market value: shares acquired before 16 April 2003
17. ERSM71010Securities acquired for less than market value: old regime: structure of charge
18. ERSM71030Securities acquired for less than market value: old regime: annual charge
19. ERSM71050Securities acquired for less than market value: old regime: discharge of notional loan