Tax Advantaged Share Plans & Share Scheme Planning - Pitfalls & More

Introduction

The UK has some of the most generous tax and national insurance reliefs for share schemes in the world.

The 2025 rises in Employer National Insurance Contributions make tax advantaged schemes even more attractive and therefore the effort of applying their rules may be handsomely rewarded.

This updated virtual classroom session looks at the opportunities available for share plans and will be of interest to anyone involved with employment taxation, remuneration planning or human resources.

What You Will Learn

This live and interactive session will cover the following:

• Consideration of:
• The Enterprise Management Incentive Scheme (EMI)
• Company Share Option Plan (CSOP)
• Sharesave (SAYE)
• Share Incentive Plan (SIP)
• The attractions and important considerations for both of these types of plans including the pitfalls for the unwary
• The attractions and considerations of plans which are not formally tax advantaged as denoted by HMRC but do have potential substantial tax advantages in planned and implemented correctly. These include:
• Growth or flowering shares
• Joint Share Ownership Plans (JSOP)
• Share subscription

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.