P1013-01 Employment related securities - An overview (PtA)
Tolley CPD
Employment related securities An overview (PtA)
Malcolm Greenbaum
Seminar
This Seminar is 18 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Scope of legislation
- 3) Basic principles
- 4) Anti-avoidance legislation
- 5) Reporting requirements
- 6) When reporting on Form 42 may not be required
- 7) Restricted securities
- 8) Exceptions
- 9) Tax charge on restricted securities
- 10) Calculation of chargeable amount
- 11) Logic of the formula
- 12) Alternative approaches