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  1. Home
  2. Money
  3. Business tax
  4. Employment related securities
HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From:
HM Revenue & Customs
Published
26 August 2015
Updated:
14 October 2024 - See all updates
  1. Back to contents
  2. ETASSUM20000

ETASSUM25000 - Schedule 2 Share Incentive Plan (SIP): Company reconstructions and 'rights issues': Contents

  1. ETASSUM25100
    Company reconstructions: What they include
  2. ETASSUM25110
    Company reconstructions: Practical issues
  3. ETASSUM25120
    Company reconstructions: Cash takeovers
  4. ETASSUM25130
    Company reconstructions: Consequences
  5. ETASSUM25140
    Rights issues: What they include
  6. ETASSUM25150
    Rights issues: Trustees’ obligations
  7. ETASSUM25160
    Rights issues: Treatment of shares acquired
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