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Contents

Official guidance

Inheritance Tax Manual

IHTM18000 · Stocks and shares

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IHTM18001 · Introduction
IHTM18011 · Investigating forms IHT411 and IHT412: introduction to the forms
IHTM18061 · Listed stocks, shares and investments: introduction
IHTM18091 · Valuation: basis of valuation
IHTM18092 · Valuation: Stock Exchange Listings
IHTM18093 · Valuation: shares
IHTM18094 · Valuation: UK government securities and municipal securities
IHTM18095 · Valuation: unit trusts
IHTM18097 · Valuation: ISAs
IHTM18098 · Valuation: additional quotation markings
IHTM18099 · Valuation: capitalisation issues
IHTM18100 · Valuation: rights issues
IHTM18110 · Listed stocks, shares and investments: other issues: dividends
IHTM18131 · Unlisted shares: what are unlisted shares?
IHTM18280 · Unlisted shares: unlisted securities
IHTM18301 · BES/EIS/VCT/EZ/Property Enterprise Trust: introduction
IHTM18302 · BES/EIS/VCT/EZ/Property Enterprise Trust: identifying investments in the schemes
IHTM18311 · Share Option Schemes: what is a Share Option Scheme?
IHTM18096 · Valuation: PEPs
IHTM18305 · BES/EIS/VCT/EZ/Property Enterprise Trusts: purpose of the schemes
IHTM18306 · BES/EIS/VCT/EZ/Property Enterprise Trust: Income Tax position
IHTM18312 · Share Option Schemes: Pure Option Scheme
IHTM18313 · Share Option Schemes: SAYE Scheme
IHTM18331 · Investments on alternative markets: the alternative markets
IHTM18333 · Investments on alternative markets: business relief
IHTM18334 · Investments on alternative markets: instalments
IHTM18336 · Investments on alternative markets: AIM
IHTM18337 · Investments on alternative markets: OFEX
IHTM18338 · Investments on alternative markets: Rule 4.2(a)
IHTM18339 · Investments on alternative markets: USM
IHTM18340 · Investments on alternative markets: NASDAQ
IHTM18341 · Investments on alternative markets: EASDAQ/NASDAQ Europe

Inheritance Tax Manual
Stocks and shares: contents

IHTM18312 | Stocks and shares: Share Option Schemes: Pure Option Scheme

From HM Revenue & Customs · Inheritance Tax Manual

Page archived information in Chapter 10 of IHTM

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