Employee Share Plans

This service brings together existing skills but also brings in-house the services of an external professional advisor who has specialised in this area for the past 15 years.

As a result our team is now able to provide companies with a one-stop service to include the following full complement of services:

Advice and assistance on the use of employee share schemes to complement recruitment, retention and incentivisation policies;

Advice and assistance on using employee share schemes to complement succession strategies as well as pre-IPO and exit strategies;

Advice on, and the design of, the tax-approved and unapproved arrangements used by private and quoted companies in the UK when structuring employee share schemes. This includes the tax-advantageous EMI, CSOP and SAYE share option schemes, the tax-advantageous all-employee SIP as well as such unapproved plans as share options, growth shares, nil paid shares, restricted shares and joint share ownership plan when used as part of a company’s long term incentive plan (“LTIP”);

  • Advice and assistance on the structuring of employee share schemes internationally
  • Advice and assistance on the structuring and use of employee trusts as internal share markets and vehicles through which shareholder succession might be managed and maintained
  • Restructuring of Articles of Association and Shareholder Agreements to facilitate employee share ownership and the conditions under which employees ceasing employment must offer their shares for sale
  • Advice on the taxation of employment related securities for both the employee and employer
  • The preparation of share valuations for tax purposes
  • Advice on the accounting treatment of employee share schemes under FRS20 and IFRS2
  • Advice on administration solutions for schemes with large numbers of employees
  • Assistance with online filing and share plan notifications to HMRC
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