Hi I was wondering if someone can help me.
Example: Say Mr A owns 100% shares in A Ltd and grants a share option to one of his employees. Will there be a capital disposal for Mr A on the shares that have been transferred? If so, what would the proceeds be?
I understand that the employee will be assessed on the difference between market value and price paid (assume not approved options) but Mr A doesn't actually receive any money so would be harsh to assess him on proceeds at market value?