Topical discussions about employee ownership and employee share plans
With the Budget having just been announced, we felt it was a good time to go back to basics, and explore the fundamental benefits, potential pitfalls, and overall reasoning behind establishing an employee share scheme.What is a Share Scheme?A share scheme is a way to...
Why companies use EBTs You have heard about EBTs. Some have been used for failed tax avoidance schemes but this articles explains how you can use one to help. Privately owned companies that operate employee share schemes often find it useful to put in place an...
HM Revenue & Customs (HMRC) is changing the way that share schemes are administered and reported to them. The changes will affect existing and new share schemes. If you are a company with an existing share scheme, or are considering implementing one, you should be...
The Enterprise Management Incentive (EMI) legislation is complex and once you have set it up, there is no guarantee that you won't inadvertently do something to negatively impact its approved status. Unfortunately there are a number of ways that the scheme benefits can be lost. Sometimes...
