For any company that wants to recruit or retain high calibre staff members, a share scheme should be a serious consideration. Not only do they help to coordinate the goals of staff with those of the company but in many cases, there are tax breaks for both employer and employee that can be of great value.
The second edition of Employee Share Schemes from CCH was authored by Philip Fisher, Employment Tax and Rewards Partner at PKF (UK) LLP
At present, there are four different types of employee share scheme approved by HM Revenue and Customs and in addition, it is possible to 'do it yourself' by going for an unapproved scheme.
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