Shares & Options for Employers

Recruiting, motivating and retaining management and staff is a key issue for most employers and getting it right at the outset is crucial – tax rates on share and option plan gains can vary between 0%/10% at one end, and 54.59% at the other, but the rules are complex.

We work with both listed and private companies of all sizes and from all sectors on the design and implementation of tax-efficient equity arrangements including:

enterprise management incentive (EMI) options tailored to suit the company’s commercial objectives
upfront and nil-paid management equity acquisitions
employee shareholder shares
all-employee plans such as SAYE options and share incentive plans (SIPs)

And it isn’t all about tax. We also advise on the regulatory and company law and commercial side, including establishing special share classes and bespoke plans when appropriate.

We help companies establish employee benefit trusts (EBTs) for a variety of purposes and we also advise on whether the wider employee ownership model via an employee ownership trust (EOT) is right for a business. If it is, we can guide the company and its shareholders through the trustee selection and implementation process.

We work closely with the leading independent organisations promoting employee share ownership including The Quoted Companies Alliance, Ifs ProShare and the Employee Share Ownership (ESOP) Centre.

Shares & Options for Employers

Recruiting, motivating and retaining management and staff is a key issue for most employers and getting it right at the outset is crucial – tax rates on share and option plan gains can vary between 0%/10% at one end, and 54.59% at the other, but the rules are complex.

Related items

Talking Tax and Incentives: An introduction to share incentives

Covid 19 – what it means for EMI options

Sara Cohen writes for Architect’s Choice