Tax
Tom Maguire: Why it’s important to KEEP going on employee share options
Amendments to the Key Employee Engagement Programme qualification conditions and extension of the scheme to 2025 are positive moves, but there’s still room for improvement
Regular readers of this column will know that I have been going on about the Key Employee Engagement Programme (KEEP) for some time now. This is because of its importance to entrepreneurial companies which may not be able to attract appropriate talent given their lack of cash resources when compared with more established competitors. KEEP allows them to compete by providing share options with favourable tax treatment in the employee’s hands.
As part of his ...