This session looked at the key tax and commercial considerations in setting up an employee share incentive or option plan for private companies, including:

  • key benefits of share incentive plans;
  • commercial considerations to take into account (including pitfalls of "off the shelf" arrangements);
  • tax benefits/implications for the employees and employer; and
  • EMI options vs unapproved arrangements (including growth shares)

Contributors

Armando Goncalves

Senior Solicitor