Rates & Tools

Tax rates

Employee-shareholder status

The Finance Act 2013 provides that where shares are acquired through the adoption of “employee-shareholder” status on or after 1 September 2013 the shares attract relief from income tax, National Insurance (NI) and capital gains tax (CGT) subject to the following:
  • income tax and NI - the first £2,000 of share value will be exempt from income tax and NI
  • CGT - disposals of up to £50,000 of shares will be exempt from CGT.
  • CGT – lifetime limit of £100,000 for exempt gains on disposals of shares issued in respect of agreements made after 16 March 2016, special rules to effect share transfers between spouses and civil partners (Finance Act ...