Employee shareholders | Practical Law

Employee shareholders | Practical Law

A note on employee shareholders, a type of employment status that came into force on 1 September 2013.

Employee shareholders

Practical Law UK Practice Note 7-537-2807 (Approx. 23 pages)

Employee shareholders

by Practical Law Employment, Practical Law Share Schemes & Incentives and Practical Law Corporate (and thanks to Katy Meves of Shoosmiths LLP)
Law stated as at 05 Jun 2020 • England, Scotland, Wales
A note on employee shareholders, a type of employment status that came into force on 1 September 2013.
The tax reliefs associated with employee shareholder status ceased to be available for shares acquired on or after 1 December 2016, and the government announced in its Autumn Statement 2016 its intention to change the law so that it is not possible to become an employee shareholder. However, existing arrangements will remain in place.