When we begin to speak with clients about employee share plans, one of the questions we are consistently asked is, “what size should the award be”? This is, of course, an extremely important question, but unfortunately not one which is necessarily very simple to answer. There are...

The directors and staff of RM2 are delighted to report that, following a full quality audit, we have retained our ISO 9001:2015 accreditation in quality management and system processes. ISO 9001:2015 is the leading internationally recognised quality standard for business management. Continually meeting the demanding requirements of...

Fast growing companies need to attract top talent to achieve success. Increasingly, director level hires are actively seeking an equity stake in the business, especially if they’re taking a bit of a risk in moving to a smaller business and taking a hit on basic remuneration. Enterprise...

A company with a strong business idea and management wants to upscale its operations and seeks institutional investors to do so. Not uncommon and nor is the fact that there may well need to be a number of rounds of investment and a lot of...

Enterprise Management Incentive (EMI) options remain the most popular share option scheme for SMEs because of their super-flexibility and tax efficiency.But not all companies can use EMI. If your company employs 250 or more full time employees, or has gross assets exceeding £30m, or...

Our operations team at RM2 can put its collective feet up – all 150 returns have been filed in good time for our clients’ share plans. If you’ve not filed your returns yet for the 2018/19 tax year, you have until 6th July 2019. If you...

RM2 does the research for the Employee Ownership Top 50, a list of the largest 50 private employee-owned companies in the UK which has been prepared annually since 2014. RM2 publishes the list in a partnership with the Employee Ownership Association (EOA). Key findings:By tracking the changes in...

There has been a slew of entrepreneurs’ relief (ER) cases lately as ER comes under increasing scrutiny in view of the tax lost to HM Treasury. (To recap, ER is a capital gains tax relief which taxes an individual’s qualifying total lifetime gains of £10m...

Taxation of share options In 2003, employment related shares and share options were made subject to wide sweeping reforms, specifically introduced to address tax avoidance. One such change was the introduction of a law that stated where an option to acquire shares is made available by...

Many private companies implement Enterprise Management Incentive ("EMI") share options (and other types of share plan) with the specific intention of sharing sale proceeds with employees if the company is ever sold. Selling a company can be a stressful time for company owners, with acquirers...

In Hunt v HMRC [2019] UKFTT 0210 (TC) (26 March 2019) (Judge Anne Redston), the First Tier Tribunal upheld a decision regarding one of the key tests for Entrepreneurs’ Relief (ER). To recap, at the time of this particular claim, ER secured a 10% capital...

The recent case of Nosworthy v Instinctif Partners Ltd (2019) UKEAT/0100/18 is not strictly speaking a case regarding employee share schemes but a couple of the themes are pertinent to our arena, particularly where employees have acquired shares following the exercise of share options, or...

On the occasion of its 25th birthday, RM2, the market leading employee share schemes and EOT consulting business, is converting to full employee ownership as the present owners transfer their entire shareholding to an Employee Ownership Trust. Since 1994, RM2 has helped private companies set up...

The symposium is an annual opportunity for share scheme experts to share ideas, celebrate employee share schemes and (in the friendliest way) occasionally butt heads.I was fascinated to see three themes emerge from this years’ talks:Are employee share schemes a mere financial incentive or a...

Approaching the end of the tax year in the world of share plans is a bit like Christmas, there are 2 types of shopper, those who buy their presents in good time, and those who rush out on Christmas Eve. RM2 are definatley in the former...