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Qualifying ER rule

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Qualifying ER rule

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by Tax Tutor.
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    Posts
  • June 2, 2011 at 11:44 am #48848
    luck2009
    Member
    • Topics: 13
    • Replies: 10
    • ☆

    Anyone can help me to clarify for which assets are Entitle for ERS which are not?

    June 2, 2011 at 12:02 pm #82842
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Assets are (individuals only)
    Business assets if part of sale of the entire business
    Shares in a company if own at least 5% and are an employee

    Assets must have been owned for one year
    Hope this helps

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