Issue: Vol 148, Issue 3849

Taper relief problems for employees I am representing Proshare on the Inland Revenue's capital gains tax Simplification Group which is reviewing the operation of capital gains tax in practice. We...

Minority share option holders Mr X acquires an enterprise management incentive scheme option over 4,000 shares at a strike price of £10 per share. This is the 'fair value' at which shares must...