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Employee Share Schemes (ESS) can be important business tools for retaining and attracting talent, particularly where a business has cash constraints (such as a start-up). However, the tax implications relating to ESS can be complex. A myriad of ESS arrangements is possible. An appropriate ESS arrangement can depend on the commercial objectives and stage of life of the business. In this session, we will consider ESS from a tax perspective, including: what is an ESS, common ESS arrangements, common tax considerations and practical examples. This session was recorded as part of the Specialist Accreditation Conference 2024. | |
| Recorded on Thursday 15 August 2024. | |
| King Tan, Consulting Principle, Keypoint Law | |
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