CT relief for shares acquired by an estate

CT relief for shares acquired by an estate

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Hi,

If an employee with share options dies, and those options are exercised by their estate, can the company claim tax relief for the shares awarded (assuming it would have if the employee had exercised the options where they were alive?)

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By ms998
29th Sep 2017 10:33

Have you looked at the relevant legislation? It is quite easy to follow. Meet the conditions and you get releif!

If you have a specific question about the conditions fire away.

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