An employee was paid low wages whilst a business got off the ground. It was always agreed that he would become a shareholder once the business took off. It has now been agreed that he is to get 1/3 of the company. The company had no value whilst the business was been developed as it was an all or nothing project. It has been successful and now has a value.
If the company is now worth £500,000 how can the tax be minimised?