Employee Share Ownership and Share Schemes

Members of Temple Tax are expert at advising on the tax consequences of current employee share and share option schemes (EMI, CSOPs, SIPs, and JSOPs) as well as on establishing new schemes.   Members can advise on all company law, trust law, and other legal and regulatory aspects of the scheme and are skilled drafters of scheme documentation including employee trust deeds, nominee arrangements, articles of association, and scheme rules.  Members also advise on alternative employee share participation structures including growth and alphabet shares.   The leading commentary in the area is authored within Chambers:  Employee Share Schemes published by Thomson Reuters.

Recent matters on which members have advised include:

• Employee and management incentive arrangements for private, quoted, and private-equity backed companies as well as UK subsidiaries of overseas companies.
• Share participation arrangements for non-employee service providers.
• Employee-owned companies and companies with employee shareholders including advising on and drafting company governance documents.
• Conversion of companies to employee-owned status, including tax-free sales to employee-ownership trusts.