One of the few remaining areas where the UK tax regime remains relatively benign is employee equity incentives.

William Franklin, partner and employee share scheme expert at Pett Franklin, takes up the subject in an article for the January edition of Tax Adviser Magazine and discusses how growth shares can be used to incentivise growth in small and medium-sized enterprises (SMEs).

William explains the issues surrounding growth shares and HMRC’s recent research into their effectiveness. He also provides a quick guide to equity remuneration for incentivising managers to grow already valuable SMEs, with a look at Enterprise Management Incentives (SMEs), Joint Share Ownership (JSOP) and entrepreneurs’ relief.

Click here to view the article.

Pett Franklin are experts in all aspects of employee share schemes, share valuation and share plans.