Shares for rights being met with "great enthusiasm" The scheme allows companies to offer workers shares worth between £2,000 and £50,000 in exchange for sacrificing their rights over unfair dismissal, redundancy pay and the right to request flexible working. The shares can be sold free of income tax, national insurance contributions and capital gains tax. If the business succeeds, then the employee may sell his shares and realise a completely tax free capital gain. On the other hand, if the business suffers and the employee is selected for redundancy, then his payout will potentially be lower," Mr Benson said. "It might be difficult to find enthusiastic volunteers for the scheme in the current economic climate," he admitted, "but the gamble could be worth it in the long run." Concerns among small business owners over the scheme include the potential for rows over valuation and the proportion of shares allotted; what happens to shares given to staff who leave following a dispute; and what happens if there is no "exit" event to give shares cash value.