Request for clarification from HMRC re new provisions in connection with the requirement to transfer partnership shares/dividend shares

Request for clarification re:

  • circumstances in which provision may operate;
  • circumstances where new taxing provisions apply;
  • amount of tax charge
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Keywords: Chapter 3D ITEPA, Dividend income, Forfeiture, Income tax, Pre-emption rights, Restricted securities, SIP
Categories: Document archive, HMRC compliant plans, Tax and trust law issues