- End of the road for employee shareholder status agreements?
- What was the political intention behind the initial introduction of employee shareholder status shares?
- Over the past two-and-a-half years how were ESS shares used in practice?
- Following the Budget 2016 announcement, how will the introduction of the £100,000 limit affect the use of ESS shares going forward?
- Why do you think the change to legislation was not made retrospective?
- Is this the end of ESS shares in practice?
Share Incentives analysis: Stephen Woodhouse, partner at Pett, Franklin & Co, and Charlotte Fleck, a solicitor with the firm, advise that the £100,000 limit introduced for CGT relief is likely to substantially reduce the attractions of employee shareholder shares (ESS) from the perspective of both employers and employees.
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