Employee shareholder shares: have they had their heyday? | Practical Law
Many private equity deals in the last few years have involved considering employee shareholder shares as a wrapper for some form of share incentive arrangement. However, the surprise announcement in Budget 2016 of a £100,000 cap on tax-free gains for new ESS share issues means that PE-owned companies and PE houses are now reconsidering whether ESS arrangements should continue to be offered.