Law Services for Businesses Share Schemes & Incentives

We advise on all aspects of employee share schemes, allowing your business to build a successful business with a loyal and motivated workforce.

Building and retaining a loyal and motivated workforce

Having a loyal and motivated workforce is a key element in building a successful business. Share schemes and arrangements allowing employees to own shares in their employer can be an excellent, cost-effective way of incentivising staff while at the same time enhancing your reputation as an enlightened employer, attracting and retaining high calibre staff.

Incentivising and rewarding your people

MacRoberts advises on and designs arrangements to incentivise and reward employees through share ownership and bonuses, and as vehicles to buy out existing shareholders of private companies – as an alternative to a trade sale or a more traditional management buy-out. We advise on and assist in implementing tax-advantaged arrangements for key individuals, as well as in relation to more wide-reaching all-employee arrangements. There is no ‘one size fits all’ model and we work with you to find the right fit for you and your business.

Employee ownership arrangements

Arrangements can be put in place to operate alongside wider ownership structures such as family ownership or management ownership. They can also be used as flexible and tax-efficient business succession tools.

How we can help your business succeed and flourish?

We advise on Enterprise Management Incentives, Company Share Option Plans, Employee Share Ownership Plans, Savings Related Share Option Schemes, Share Incentive Plans, Share Options for selected executives and employees, performance-related cash bonus and/or share reward schemes, phantom share schemes, schemes designed to deliver shares or cash to employees on a trade sale or listing, and Employee Benefit Trusts and Employee Ownership Trusts.

person pointing at laptop screen

Supporting you on your business journey

We can support your business with the employee share scheme aspects of takeovers and mergers, share scheme issues for companies aiming for a flotation and the use of Employee Benefit Trusts as a market for shares in private companies and as ‘warehousing’ vehicles for shares, both of which can make employee share schemes more effective.

Related Services

  • Pensions

    Pensions are seen by many as the most significant employee benefit aside from salary. Our Pensions Group advises a diverse range of clients across private, public and not-for profit sectors on all aspects of pensions law.

    Pensions
  • Employment

    The longest-established specialist Employment team in Scotland, praised for our ‘partner-led advocacy’ in Employment Tribunals and the Employment Appeal Tribunal.

    Employment
  • Corporate Tax

    MacRoberts advises on a broad range of direct and indirect tax issues which arise in commercial transactions, providing pragmatic and straightforward tax advice to fit with your commercial objectives.

    Corporate Tax

Our Awards & Accreditations

  • Shortlisted for Firm of the Year at the Scottish Legal Awards 2022.

  • In 2016, we became one of the first law firms in Scotland to become Living Wage accredited employers.

  • Winners of Corporate & Commercial Team of the Year and Family Law Team of the Year at the Scottish Legal Awards 2020.

  • Our Real Estate team won the Property Team of the Year Award at the British Legal Awards in 2018.

  • Winner of SME of the Year at the Scottish SME Awards 2017, hosted by Scottish Business Insider.

  • Highly Commended for Commercial Team of the Year at the British Legal Awards 2016.

  • We are a proud member of the Legal Sustainability Alliance, a network of law firms committed to working collaboratively to reduce our environmental impact

  • In 2019, MacRoberts achieved Cyber Essentials Plus certification, a UK Government entry-level information security standard. 

  • MacRoberts holds the ISO 9001:2015 certification for Quality Management, the most widely recognised quality management system standard in the world.

  • MacRoberts holds the ISO14001:2015 certification for Environmental Management, demonstrating our ongoing commitment to environmental awareness.

  • MacRoberts holds the ISO27001:2013 certification for Information Security, an internationally recognised security gold standard.

  • Business continuity is a critical element of the Business Management System at MacRoberts and we hold full accreditation with the ISO 22301:2019.

  • MacRoberts is a member of IP Inclusive, a network of intellectual property professionals working to make our community more equal, diverse and inclusive.

  • We are active members of the PRIME Programme – an organisation that focuses on ensuring a career in law is open to talent from all economic and social backgrounds.

  • MacRoberts supports the Scottish Business Pledge, a values-led partnership between Government and business that is based on boosting productivity and competitiveness through fairness, equality and sustainable employment.

  • We are supporters of the Partnership for Change, a network of organisations and individuals who share a common ambition to improve diversity on boards and in senior leadership.

  • We are a member of the Employers Network for Equality & Inclusion (ENEI), a UK-based not-for-profit organisation which helps employers build and maintain diverse teams and inclusive cultures through our membership, training, and consultancy services.

  • In 2022, MacRoberts was awarded enei's Silver TIDEMark. TIDE is enei's self-assessment evaluation and benchmarking tool which measures an organisation's overall approach and progress on diversity and inclusion.

  • MacRoberts is a Disability Confident employer, and are committed to disability equality across our firm.

  • MacRoberts fully supports flexible working practices and supports family-friendly working practices.

  • MacRoberts is a member of The Glass Network, Scotland's organisation for LGBT+ allied legal professionals.
  • In 2022, MacRoberts received a Bronze Award in Stonewall's Workplace Equality Index for our commitment to LGBTQI+ inclusivity in the workplace.

  • MacRoberts is a longstanding member of Scotland Food & Drink, the leading trade association for Scotland's food and drink industry.

  • MacRoberts is an Associate Member of SELECT, Scotland's largest construction trade association.