Corporation tax relief for Share Incentive Plans

By Tolley

The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Corporation tax relief for Share Incentive Plans
  • Deductions under <a class="remotelink" href="/tolley/guidance/corporatetax/linkHandler.faces?linkInfo=F%23GB%23UK_ACTS%23num%252009_4a%25part%2511%25&amp;A=0.8759939355905053&amp;bct=A&amp;ps=&amp;risb=&amp;service=citation&amp;langcountry=GB" target="_parent">Part 11</a> CTA 2009 (SIPs)

Deductions under Part 11 CTA 2009 (SIPs)

There are specific rules relating to the amount of deduction available for shares issued under a Share Incentive Plan (SIP).

A deduction is given for

More on Trading company computations: