Convertible securities

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The following Employment Tax guidance note Produced by Tolley in association with Ken Moody provides comprehensive and up to date tax information covering:

Convertible securities
Overview
What are convertible securities?
Comparison with restricted shares
Tax liability on acquisition of convertible securities
Other events creating a charge in connection with convertible securities
Calculating the gain
Interaction with Part 7A ― disguised remuneration
Employer’s secondary NIC
Exceptions

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