In the second of a two-part article Nigel Doran partner and Dan Pipe assistant solicitor in the corporate tax group at Macfarlanes continue their review of the reform of employee securities in the Finance Act 2003
In Part 1 we discussed the restricted securities regime. In this part we consider the convertible securities regime and the rules for securities with artificially depressed and enhanced market values.
Convertible Securities (Chapter 3)
The convertible securities regime replaces the convertible...
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In the second of a two-part article Nigel Doran partner and Dan Pipe assistant solicitor in the corporate tax group at Macfarlanes continue their review of the reform of employee securities in the Finance Act 2003
In Part 1 we discussed the restricted securities regime. In this part we consider the convertible securities regime and the rules for securities with artificially depressed and enhanced market values.
Convertible Securities (Chapter 3)
The convertible securities regime replaces the convertible...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
