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.
16 March 2016
HM Revenue & Customs
Budget 2016: tax-related documents
Tax information and impact notes
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