Employee Share Schemes

We specialise in advising and putting in place employee share plans and employee share incentive packages. Enterprise Management Incentive (“EMI”) share schemes provide powerful tax incentives to ensure employees do not suffer PAYE and National Insurance on the grant of options nor on the growth in value of the share option. We regularly advise on and put in place EMI schemes to attract and retain key senior staff.

In some instances where tax efficient schemes cannot be adopted we structure and prepare unapproved share option schemes or individual share option packages for executives. We advise both companies and individual executives on the best course of action and the detailed terms of schemes and options.