by tom 7000 on Fri May 27, 2011 3:48 pm
No You can structure share vesting any way you want to suit you and the employees needs.
If you give shares to existing employees they may be subject to Income tax.
There approved share option schemes which help.
Ents' relief is good as an exit tax but you have to follow the rules or there may be tax charges going in as well as going out
tom@ttca.co.uk