Policy paper

Capital Gains Tax: lifetime limit on Employee Shareholder Status exemption

This tax information and impact note applies to individuals who receive shares under an employee shareholder agreement.



The measure places a lifetime limit of £100,000 on the Capital Gains Tax (CGT) exempt gains that a person can make on the disposal of shares acquired under Employee Shareholder Agreements entered into after 16 March 2016.

Published 16 March 2016