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Post-acquisition benefits from employment-related securities (Chapter 4 of Part 7 of ITEPA 2003)
Practical Law UK Practice Note 3-568-3769 (Approx. 9 pages)
Post-acquisition benefits from employment-related securities (Chapter 4 of Part 7 of ITEPA 2003)
| Maintained • United Kingdom |
Chapter 4 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 contains anti-avoidance provisions where employees derive special benefits from employment-related securities. This note explains the tax rules.