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ARTICLE · 28 JANUARY 2016

Share Schemes – Looking To The Future

MacRoberts
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2015 was a busy year in the world of share schemes and employee share ownership arrangements.

United KingdomEmployment and HR
Martyn Shaw
Martyn Shaw
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2015 was a busy year in the world of share schemes and employee share ownership arrangements.

Highlights included:

  • the continued use of employee shareholder status as a means of incentivising key employees;
  • the publication of a research report by HM Revenue & Customs reporting that growth share schemes are a genuine remuneration arrangement and that tax saving is not the primary motivation for implementing such a scheme.  We await HMRC's response to the outcomes of the research;
  • court rulings in a number of significant cases, including one of particular note for football fans – Murray Group Holdings and others (Rangers FC), which related to the operation and funding of employee benefit trusts tax reliefs and liabilities;.

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