Substantive changes to HMRC-approved employee share schemes

Changes to unapproved employee share schemes including share-for-share exchanges and corporation tax relief

Removal of stamp duty on certain shares

Income Tax and Capital Gains Tax reliefs announced for certain trust structures.

Summaries of recent decisions of the court and the Tax tribunals which always make for an interesting read

The department for Business, Innovation & Skills has call for evidence on barriers to employee-owned companies

Private company buy-backs of 'own shares'

Ideas for change – our view