Commentary

D1.336A Relief for shares

Corporate tax
Corporate tax | Commentary

D1.336A Relief for shares

Corporate tax | Commentary

D1.336A Relief for shares

Award of shares

Where shares are awarded, the amount of the relief is the difference between the market value of the shares at the time of the award and the value of any consideration given to the company for them1.

Where relief is available in respect of employees of overseas companies who work in the UK, the amount of the relief is limited to the total amount of employment income charged to tax under ITEPA 2003 in relation to the acquisition2. Further, if there is more than one company to whom relief might be available in relation

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