Employment-related securities disposed of for more than market value (Chapter 3D of Part 7 of ITEPA 2003) | Practical Law

Employment-related securities disposed of for more than market value (Chapter 3D of Part 7 of ITEPA 2003) | Practical Law

Chapter 3D of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 contains anti-avoidance provisions where employment-related securities are disposed of for more than their market value. This note explains the tax rules.

Employment-related securities disposed of for more than market value (Chapter 3D of Part 7 of ITEPA 2003)

MaintainedUnited Kingdom
Chapter 3D of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 contains anti-avoidance provisions where employment-related securities are disposed of for more than their market value. This note explains the tax rules.