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  • pay income tax and then CGT on top

    Isn't the CGT only due on any increase in value over the purchase price (as set by the option), with income tax due on any beneficial pricing of the option? That doesn't sound that different to any other investment scenario where CGT would be due.

    Of course, I may be wrong 🤷🏻‍♂️ #IANATA

  • That is probably right - the cgt on top shouldn't be a kicker so much as "better than the alternative" which would be having income tax on the receipt...

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