Policy paper
Income Tax and Capital Gains Tax: employee shareholder status
This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.
Documents
Details
皇冠体育app measure is part of the government鈥檚 wider policies of sustainability and fairness in the system of tax reliefs. 皇冠体育appre is evidence suggesting that the employee shareholder status is not being used as intended by companies.
Updates to this page
Published 23 November 2016