This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Relief for employee share acquisitions
  • Introduction
  • Conditions for relief
  • Conditions relating to the employee
  • Conditions relating to the employment
  • Conditions relating to the shares acquired
  • Takeovers ― pitfall
  • Structure diagrams
  • Available deduction
  • Lapsed share options
  • More...
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