Tax | Share Options, Remuneration & Benefits

The grant and exercise of share options to employees and executives will invariably have tax implications for the employer company as well as for the employee or executive to whom the grant is made.  It is important for advice to be obtained on the tax aspects at an early stage and for the parties to be aware of the circumstances and the conditions for the granting of tax-approved options, such as EMI, Company Share Option Plans and Employee Shareholder Status schemes.


Our expertise

We work with colleagues in Corporate and Employment in advising on and establishing appropriate share option and share benefit structures, including the grant and exercise of:

  • EMI options
  • Company Share Option Plans ("CSOPs")
  • Employee Shareholder Status schemes ("ESSs")
  • Joint Share ownership plans ("JSOPs")
  • growth shares


Our experience

We have advised on the following:

  • the tax aspects of the disposal of a company specialising in the provision of information, news and research in global, base and premium metal markets for consideration of approximately £15m, including advising on the PAYE and NIC issues in connection with share options in conjunction with the sale
  • the establishment of employee benefit trusts for use in connection with a joint share ownership plan, including preparation of the joint share ownership documentation
  • growth share schemes
  • employer’s relief from corporation tax for employee share acquisitions



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