Owner managed businesses Insights

A legal perspective on the issues that matter

Changes to share buy backs

The buy back of shares has historically been a complex and inflexible process to manoeuvre, especially for companies operating employees’ share…

Gary Jones
Gary Jones Partner

Tax: Entrepreneurs’ Relief: what classes of shares count towards the threshold?

Recent experience reminds us of the need to be careful when looking at the Entrepreneurs’ Relief requirements in relation to companies with preference…

Haydn Rogan
Haydn Rogan Partner

Employee shareholder status

The Growth and Infrastructure Act 2013 introduced 'employee shareholder' status whereby employees give up certain employment rights for shares.

Sarah Walton
Sarah Walton Partner

Employee shareholders and share buybacks

The Government is looking to make recruitment more attractive to small-medium sized businesses through the introduction of ‘employee shareholder’…

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