Care is needed if you want your staff to have shares in your company
	It is not uncommon for owners of private companies to want their key staff to hold shares in the company.
	It is important that professional advice is taken before employees are allowed to acquire shares in the company in which they work.  An employee who acquires shares in their employer will nearly acquire those shares "by reason of their employment" irrespective of whether or not they acquired those shares on beneficial terms.
	The disadvantage with such shares being acquired "by reason of a person's employment" is that it can, in certain circumstances, render any gain (and in some cases even though the gain may not have been realised) liable to income tax.
	Fortunately there are ways that employees can acquire shares in their employers through the use of Inland Revenue approved schemes.  It is important that employers considering allowing any employees to acquire shares should take professional advice at an early stage.