Convertible securities

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
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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