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EMPLOYEE-SHARE-SCHEMES


Angela Savin and Michael Brady (KPMG Law) review the impact of a recent Supreme Court ruling.
David Whiscombe (BKL) examines the tax issues surrounding an acquisition of shares by an employee in their employer company, and he contends that they are ‘from’ the employment less often than is commonly assumed.

Growth share schemes are not inherently abusive, report suggests.

Thomas Dalby (Gabelle) answers a query about an employee share scheme for a company that had been sold to a private equity house.

Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.

Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on whether the employee shareholder status scheme is appropriate for an unlisted company

Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares

Jackie Wheaton answers a query on a corporation tax deduction for issuing shares to employees

Graeme Nuttall explains recent innovative measures to promote the John Lewis employee ownership model, especially as a business succession solution

There are viable alternatives to EMI if a company does not qualify or an individual employee does not meet the criteria to participate. Thomas Dalby sets out the key considerations for advisers.

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