An employee share scheme (ESS), also called a stock option scheme or an equity-based compensation plan, is a benefit wherein an employer may issue shares to its employees with or without charge.
Where a right or option to acquire shares is offered, it is not treated as taxable on the offering and no tax will be charged. It will be taxed in the year of disposal, when a capital gain arises, and this value is reduced by the
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Web page updated on 17 Mar 2025 15:10