Share subscriptions and non-tax advantaged arrangements

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Share subscriptions and non-tax advantaged arrangements guidance:

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...

Practice Note

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...

Practice Note

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...

Practice Note

Convertible securities are: • employment-related securities (see: What is an employment-related security?) • with the capacity to convert into securities of a different...

Practice Note

This note explains the income tax treatment of convertible securities. The definition of convertible securities is set out in Convertible securities—definition. The basic...

Practice Note

Archived: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used in private equity company arrangements) has been removed. The government...

Practice Note

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...

Practice Note

Employers (or other responsible persons) are required to provide specified information to HMRC in relation to reportable events involving employment-related securities or...

Practice Note

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...

Practice Note

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...

Practice Note

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...

Practice Note

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,...

Practice Note

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...

Practice Note

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...

Practice Note

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...

Practice Note

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...

Practice Note