CG56705P - Capital Gains Manual: Shares and Securities: Employee shareholder shares: Contents

SHARES AND SECURITIES

Employee shareholder shares

  1. CG56705
    Employee shareholder shares: employee shareholder status
  2. CG56710
    Employee shareholder shares: terms used
  3. CG56715
    Employee shareholder shares: CG-exemption
  4. CG56720
    Employee shareholder shares: CG-exemption: only first £50,000 worth of shares are exempt
  5. CG56725
    Employee shareholder shares: CG-exemption: only first £50,000 worth of shares are exempt: examples
  6. CG56730
    Employee shareholder shares: only first £50,000 worth of shares are exempt: qualifying shares
  7. CG56735
    Employee shareholder shares: no exemption if employee or connected person has a material interest
  8. CG56740
    Employee shareholder shares: disposal to spouse or civil partner
  9. CG56745
    Employee shareholder shares: employment-related securities and options
  10. CG56750
    Employee shareholder shares: share identification
  11. CG56755
    Employee shareholder shares: reorganisation of share capital