Employment-related securities with artificially depressed market value (Chapter 3A of Part 7 of ITEPA 2003) | Practical Law

Employment-related securities with artificially depressed market value (Chapter 3A of Part 7 of ITEPA 2003) | Practical Law

Chapter 3A of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 contains complex anti-avoidance provisions where the market value of employment-related securities is artificially depressed. This note explains the tax rules.

Employment-related securities with artificially depressed market value (Chapter 3A of Part 7 of ITEPA 2003)

MaintainedUnited Kingdom
Chapter 3A of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 contains complex anti-avoidance provisions where the market value of employment-related securities is artificially depressed. This note explains the tax rules.