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Qualifying Share
(redirected from Qualifying Shares)

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Qualifying share
Shares of common stock that a person must hold in order to qualify as a director of the issuing corporation.
Qualifying Share
A common share one must own in order to become eligible for the company's board of directors. It is important to note that qualifying shares are not, in themselves, different from other common shares.
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Look into the Enterprise Investment Scheme This is a government scheme that provides tax relief for investors who subscribe for qualifying shares in qualifying companies.
Taxing times, so make the best of them; ALOK DHANDA of Dhanda ... by The Journal (Newcastle, England)
Where an individual subscribes for qualifying shares before 6 October in a tax year, a claim may be made to carry back one half of the amount subscribed to the previous tax year, subject to a maximum of £50,000.
5 Tax Reliefs for Enterprise Investment Scheme by Andrew Dyer / Advertising, marketing, public relations community
Previous legislation: Under the 2008--2009 federal budget, employees awarded qualifying shares or rights under an employee share scheme were taxed at cessation time, which is generally one of the following: * Vesting date; * Exercise date; or * Purchase date.
Global tax treatment of equity awards by Neuhauser, Derrick / The Tax Adviser
 
 
 
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