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2. Amy GooldTax Director, South WestResponsible for tax compliance and advisory acrossBristol and the South West region.Specialisms include share schemes, transactions,corporate restructuring and other complex corporate taxplanning.Focused on tax planning for owner managedbusinesses, assisting both the shareholders and thedirectors on tax planning across potentially conflictingresponsibilities. 2 3. Tim GillinghamDirector Mazars Employee Benefits, South WestTim is a Director in our Employee benefits team.He is a Fellow of the Pensions Management Instituteand specialises in Group pensions as well as employeebenefits.Prior to joining Mazars he previously ran his ownConsultancy based in the South West.3 4. Ian BartonDirector, Mazars Financial Planning LimitedIan is a Chartered and Certified Financial Planner. He isalso an Associate of the Chartered Insurance Institute. Hehas over 24 years experience as a financial adviser and hasworked in the financial services industry for 29 years.Ians experience covers financial planning advice to privateand corporate clients, in particular investment andretirement planning advice to high net worth individuals,trustees, partners of professional firms, business ownersand company directors. 4 5. Share schemesupdateContents Share schemes recap EMI CSOP Changes in the last twelvemonths Changes in consultation Alternatives to approved schemes 5 6. Why options? Incentivise Retention Recruitment Expected (industry norm) Succession planning Instead of payrise Often a win/win situation! 6 7. Enterprise Management Incentive Approved scheme most tax efficient Trading company (excluded trades) Gross assets < 30m, employees