Summary
This review took evidence from a wide range of sources, covering, in particular, employee owned companies, sector representatives, professional advisers and employer and employee groups. The broad categories of obstacles to employee ownership were soon identified, and were continually reinforced as this review proceeded. They fall into the following three categories: a lack of awareness of the concept of employee ownership, a lack of resources available to support employee ownership, and the actual (or perceived) legal, tax and other regulatory complexities of employee ownership.