Finance Act 2013 contained provisions, effective from 1 September 2013, dealing with the taxation of ‘Employee shareholder shares’. Such shares were those acquired by the new category of ‘employee shareholder’, introduced by the Growth and Infrastructure Act 2013.

However, the taxation advantages afforded to employee shareholder shares were (by Finance Act 2017) withdrawn with effect for share acquisitions from 1 December 2016; this was, HMRC said, in response to evidence that employee shareholder status was primarily being used for tax planning rather than for the purposes for which it was enacted.

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