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  • CGT on deferred bonus awarded as shares

    Shares awarded as part of a bonus are held under a scheme whereby they vest after 3 years, with the number of shares depending upon performance criteria. After that they are then held in a restricted pool for a further 1-3 years before they are released to me and can be sold. When is the date of acquisition for CGT purposes? - the date on which they vest or the date on which they are released and available for me to sell?