Employee shareholder contracts guidance published

In its July employment briefing, Walker Morris reported on the new employee shareholder status contracts that came into force on 1 September 2013. In stark contrast to the amount of publicity and debate on this subject, reported take-up so far has been negligible.

The government has now published guidance on the new contracts as well as separate guidance on the income tax and capital gains tax rules and exemptions applying to awards of shares under the new status…

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