Avid readers of the Inland Revenue Department's (IRD) policy updates may get a sense of déjà vu when reading “Taxation of employee share schemes: start-up companies”, an issues paper that was released ...

Employee Share Schemes (ESS) are a great tool for innovative start ups to attract the best and brightest talent, but recent changes mean they can also be a minefield if SMEs are not aware of them.

If you’re facing difficult questions relating to costs and staffing at the moment, you’re not alone. But before you make a tough decision, it’s worth considering whether an employee share scheme (ESS) ...