Tax law provides a number of share schemes that attract tax benefits. We explain the benefits and preconditions to each and implement the scheme as necessary.

We have also produced a Taxing Matters guide to Enterprise Management Incentive (EMI) schemes. This is a popular share option scheme because of its flexibility. Our EMI team has considerable experience of tailoring this scheme to the needs of our clients. Where those schemes do not apply, we can advise on other methods of achieving an equity linked rewards package.

Often we hear that a client intended to give employees shares but for various reasons, they did not do so. Now a sale is on the horizon with substantial gains for everyone but where an approved share scheme would have reduced the income tax charge at 40% to a capital gains tax charge at 18% (even to 10% if entrepreneurs' relief is available).  We are keen to avoid that sorry situation.