Share shuffle

Founders of companies are often unaware that they are potentially within the scope of the rules on employment-related securities, especially where a business was incorporated before 2003. However, the reach of the rules is wide and there is the risk that charges will arise; in addition, the pre-FA2003 rules can still give rise to charges and risk being overlooked. In this article, Thomas Dalby considers the implications of the rules for a group of three shareholders.

Thomas Dalby writes for Tax Journal