There are many possible advantages to rewarding your employees with share options.  Carefully structured they may:

  • reduce tax bills;
  • help attract and retain key employees; and
  • offer a flexible incentive (for example they can be limited only to a sale of the business).

Our commercial and tax lawyers have a wealth of experience putting such schemes in place for both large and small limited companies and groups.

For private companies EMI (Enterprise Management Incentives) options can be particularly successful in motivating and rewarding staff.   Initially introduced for senior employees at hi-tech companies they are now available for employees in most sectors and, if available, are more tax efficient and flexible than other option related products.  Tailored with some suitable Articles they are a popular way of incentivising staff whilst protecting the choices for the owner/managers.

We also advise on unapproved and other option arrangements.