​​ESS – How do you work out the ‘discount’ when you grant an interest under an ESS?​

​​ESS – How do you work out the ‘discount’ when you grant an interest under an ESS?​

​​When setting up an ‘employee share scheme’ (ESS), employers often grapple with the tax implications of issuing ESS interests. However, these concerns only arise if there is a ‘discount’ at the time the ESS interest is granted. Working out if there is a discount, and what the extent of the discount is, are therefore two critical threshold questions.​

How do I protect my ‘ideas’?

How do I protect my ‘ideas’?

Most people realise the importance of protecting their Intellectual Property. But ‘ideas’ and ‘concepts’ aren’t a form of IP, as there is no ‘property’ capable of being protected. Don’t despair, there are ways to protect and exploit your interests.