Commentaries

Employment Memo


 SECTION 3  Employee shareholder 

190
Employee-shareholder contracts are a special type of employment status where the employee gives up certain employment rights, such as those relating to unfair dismissal, in exchange for shares in the business worth at least £2,000. Such contracts have been rarely used and their appeal has diminished even further since 1 December 2016 when the tax benefits associated with the employee shareholder employment status were made no longer available to new entrants.
Employee-shareholder contracts were introduced in September 2013 (Growth and Infrastructure Act 2013, which inserted additional sections into the

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