Commentary

C2.814 Share incentive plans

Capital gains tax
Capital gains tax | Commentary

C2.814 Share incentive plans

Capital gains tax | Commentary

C2.814 Share incentive plans

Transfer of shares to a share incentive plan trust

Rollover relief can be claimed where shareholders transfer eligible shares (or interests therein) to a incentive plan trust. In order to make a successful claim, the proceeds of disposal (up to an amount at least equal to the gain on the transfer) must be reinvested in chargeable assets within a specified period. The rules are described in C3.1919.

Disposal of shares acquired by trustees

The disposal of shares by trustees generally gives rise to a capital gains tax charge, and where shares are given away (or transferred at less than market value) any gain is calculated by reference to market value. There are special provisions

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