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.
Documents
Details
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