Don’t forget about employee shareholder capital gain tax exemption

Employee shareholder status (ESS) was introduced on 6 April 2013 and was a very generous employee share incentive. Broadly it involved…

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Business Asset Disposal Relief (‘BADR’) for 4.9% shareholdings?

When shareholders seek to claim the special 10% BADR capital gains tax rate it is a fairly well-established principle that they…

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