Employee Share Schemes – Are Your Schemes Up To Date?
As part of the Government’s drive to make 2010-20 the “decade of employee share ownership”, there have recently been a number of significant changes to HMRC approved share plans and Enterprise Management Incentive Schemes (EMI).
Provisions which became law under the Finance Act 2013, along with draft legislation published for the Finance Act 2014, together represent the most significant set of developments in the last 10 years for companies operating employee share schemes and employees […]