Michael BirchallAssociate

I act for clients on a wide range of share incentive schemes, assisting with the design, implementation and ongoing operation of such schemes.

I regularly advise on UK tax-advantaged employee share schemes, including Enterprise Management Incentive (EMI) options, Company Share Option Plans (CSOPs), Save As You Earn (SAYE) option schemes and Share Incentive Plans (SIPs). I also advise on non tax-advantaged schemes, including long term incentive plans (LTIPs), joint share ownership plans (JSOPs) and growth shares.

I am experienced in advising clients on the impact of employee share schemes on corporate transactions, including share acquisitions and disposals.

My practice includes the creation and administration of Employee Benefit Trusts (EBTs), particularly in their role of supporting share schemes.

My knowledge also includes the taxation of employment-related securities regime.