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. It may be possible to avoid a tax...
Entrepreneurs' relief is a capital gains tax (CGT) relief designed to encourage individuals to set up and expand their own businesses. Provided that the conditions are...
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and implemented other...
Convertible securities are: • employment-related securities (see: What is an employment-related security?) • with the capacity to convert into securities of a different...
This note explains the income tax treatment of convertible securities. The definition of convertible securities is set out in Convertible securities—definition. The basic...
Archived: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used in private equity company arrangements) has been removed. The government...
STOP PRESS: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used in private equity company arrangements) has now been removed. The...
Employers (or other responsible persons) are required to provide specified information to HMRC in relation to reportable events involving employment-related securities or...
What are growth shares? Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These rights are designed...
What are growth shares? Growth shares are ordinary shares that do not participate in the relevant company’s capital value until a specified value hurdle has been...
What are growth shares? Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted rights. These rights...
The procedure for making joint restricted securities elections is the same regardless of whether the election is made under ITEPA 2003, s 425(3), 430 or 431. To be valid,...
The stated purpose of National Insurance contributions (NICs) is to fund and enable eligibility for certain state benefits, such as the state pension, and other social...
The stated purpose of National Insurance contributions (NICs) is to fund certain state benefits such as the State Pension, as well as other social security benefits such...
The stated purpose of National Insurance contributions (NICs) is to fund certain state benefits such as the State Pension, as well as other social security benefits such...
Overview of nil paid and partly paid shares The opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a commonplace means of...
