In this article we consider some alternative approaches to the proposed U.K. status of “employee shareholders,” who receive capital gains tax-exempt shares in their employer (or its parent) in return for waiving certain...more
New Growth and Infrastructure Act introduces employee shareholder provisions that are expected to come into force later this year.
On 25 April, the Growth and Infrastructure Act 2013 came into effect and, among other...more
After twice rejecting the Government’s proposals, the House of Lords has just finally voted to accept the much argued Clause 27 of the Growth and Infrastructure Bill, thereby paving the way for new legislation that will...more
On 3 December 2012, the UK Government published its response to a consultation paper on the Chancellor’s proposal for implementing a new “employee shareholder” status. Whilst acknowledging that only “a very small number of...more
In This Issue:
- 2013 – What's On the Horizon
- Changes Confirmed
- Changes Expected In 2013 But No Implementation Date
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