Employee Share Incentives
Share incentive schemes can be an effective way to attract, retain and motivate the people your business needs. We help you to design, implement and operate all forms of employee share participation, and avoid the potential pitfalls.


“Nothing has ever come up which they couldn’t handle.”

Chambers (2025)


Employee share incentive schemes aren’t just for big businesses: our clients in this area include start-ups and owner-managed companies, as well as large organisations backed by private equity and those listed on the FTSE 100. A good scheme has many benefits: it helps the business to recruit and retain good staff; encourages employees to take a long-term view; aligns employees’ interests with those of the owners; and can be a tax-efficient way to reward people.

To achieve all those benefits, though, many things need to be properly handled. Correct design and implementation is key to ensuring that the scheme is highly effective, both on Day One and for the foreseeable future. Effective ongoing management includes dealing with grants, vestings, and people leaving the business. Evolving your arrangement to adapt to changing circumstances such as the business growing is also essential, especially if that involves going international. We help our clients with all of this, often working with our colleagues in the Corporate Finance, Employment, Pensions and Tax teams. We also advise on other issues such as tax, governance, shareholder engagement, and the impact of big events like an asset sale or IPO. These are all easier to deal with if the scheme is well designed and managed at the outset.

Our expertise includes:

  • Plan design and implementation
  • Ongoing operation and adaptation
  • Expanding schemes to include overseas employees
  • Advising overseas companies on implementing share plans in the UK
  • Tax advice from both an employee and employer perspective
  • Advice on executive compensation and corporate governance
  • Advice on shareholder engagement
  • Assistance with the impact of significant transactions such as a change of control, asset sale or stock market flotation (IPO)

Hannah Bruce

Senior Associate

Rodger Cairns

Consultant

Gavin Charlton

Partner

Joanne Griffin

Consultant Solicitor

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Related articles and insights: Employee Share Incentives

4 February 2026

Are Employee Ownership Trusts still worth considering as an exit strategy after the budget?

Contributor: Gavin Charlton

Following the changes to reliefs in the Autumn Budget, we look at the tax advantages available to business owners, employees, and beneficiaries on the sale of a business to an Employee Ownership Trust.

21 January 2026

How do I implement an EMI share option plan?

Contributor: Gavin Charlton

Having discussed the incoming changes to EMI option plans, their benefits, and how to avoid common errors, we now look at what is required for your business to implement an EMI option plan.

10 December 2025

EMI options – How to get them right

Contributor: Gavin Charlton

Following the expansion of qualifying companies for EMI options in the Autumn Budget we look at the most common mistakes made when implementing an EMI plan and how businesses can avoid them.

3 December 2025

The benefits of EMI share option plans and why more companies should take advantage of them

Contributor: Gavin Charlton

The Autumn Budget expanded the scope of companies who will qualify for Enterprise Management Incentive Plans. To help those considering this type of employee share option plan, we look at the main motivations behind EMI plans and how they can benefit businesses and employees.

26 November 2025

Some budget good news – EMI employee share option plans improved

Contributor: Gavin Charlton

A look into the changes to Enterprise Management Incentives (EMI) employee share option plans is in the Autumn 2025 Budget.

19 August 2025

Understanding growth shares

Contributor: Gavin Charlton

Using equity is a tried and tested method to help recruit, retain and incentivise key employees and align their interests with shareholders. One commonly used structure involves 'growth shares'.

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