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RESULTS IN YOUR BUSINESS, FINANCIAL & TAXATION AFFAIRS
There is a lot being written about employee share schemes (ESS) right now. And rightly so. Reforms before Parliament will make these schemes more attractive with a common sense approach to how they are taxed and special incentives for start up companies to share the rewards of growth with the people who help create that growth.
As the reforms apply to shares and options issued from 1 July 2015, it’s important that employers do not issue new shares or options prior to this date if they want the n...