Employment-related convertible securities (Chapter 3 of Part 7 of ITEPA 2003) | Practical Law

Employment-related convertible securities (Chapter 3 of Part 7 of ITEPA 2003) | Practical Law

Convertible securities held by employees are subject to special tax rules contained in Chapter 3 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003. This note explains the tax rules with worked examples.

Employment-related convertible securities (Chapter 3 of Part 7 of ITEPA 2003)

Practical Law UK Practice Note 7-564-0650 (Approx. 15 pages)

Employment-related convertible securities (Chapter 3 of Part 7 of ITEPA 2003)

MaintainedUnited Kingdom
Convertible securities held by employees are subject to special tax rules contained in Chapter 3 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003. This note explains the tax rules with worked examples.