In 2001 shares were bought, via ESPP scheme, on my behalf by my employer who were a UK subsidiary of a US company. My employer placed the shares in Etrade account where I sign a WBEN document periodically. I understood this to be a like a employee share scheme and were sheltered from tax in the US and UK. They are worth $18000. I want to either transfer the shares or sell them and transfer the proceeds. Question: Was my understanding correct, can the shares be transferred to the UK free of tax or is subject to UK taxation?