BIM44465 - Specific deductions: employee share schemes: providing shares to employees: non-qualifying shares: new shares issued direct to employees
In the unlikely event that:
- an employing company grants discounted share options over its own shares, and
- those shares are 바카라 사이트˜non-qualifying shares바카라 사이트™, and
- the share options, if and when exercised, will be satisfied by the company issuing new shares direct to the employees,
any deduction in the company바카라 사이트™s profit and loss account should be added back in computing the employer바카라 사이트™s profits taxable as trade or property business profits.