https://www.rocketlawyer.com/gb/en/business/run-a-private-limited-company/legal-guide/share-transfers-and-issuing-new-shares
What is a share transfer? How can I issue new shares? Learn more about the issue of shares and the transfer of shares and the difference between both.
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https://www.gov.uk/tax-employee-share-schemes/transferring-your-shares-to-an-isa
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
employee share schemestaxtransferringshares