Commentary

C2.810 Shares with restricted disposal rights—matching rules

Capital gains tax
Capital gains tax | Commentary

C2.810 Shares with restricted disposal rights—matching rules

Capital gains tax | Commentary

Employment-related shares and securities

C2.810 Shares with restricted disposal rights—matching rules

Shares may be held by a person to whom they were issued as an employee (of the issuing company or of any other person), on terms that restrict his rights to dispose of them. The restriction could be absolute or partial. In some cases there could be an absolute prohibition against disposal for a fixed or determinable period of time. In other cases, the prohibition might not be absolute; for example, disposal to an existing holder of shares in the company issued to him on the same terms

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial