CSOP—tax treatment

CSOP—tax treatment guidance:

Capital gains tax—basic principles When a person disposes of an asset and makes a profit that is capital in nature, this has the potential to be a taxable capital gain....

Practice Note

If implemented and maintained correctly and in accordance with the company share option plan (CSOP) legislation, the income tax and National Insurance contributions...

Practice Note

The purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive arrangements, the acceptance...

Practice Note