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Employee Ownership within Law Firms – a growing trend?

Of the approximately 9,500 solicitors firms in the UK, an estimated 20 are now employee-owned, in most cases through an employee ownership trust (EOT).  A tiny percentage, yes, but one which I believe is set to grow over the coming years as practices grapple with multiple challenges which for many will make the traditional partnership model no longer fit for purpose.

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EMI Discretion – A New Era

Towards the end of 2022 HMRC announced some important changes to its Guidance on the use of discretion in EMI share options schemes. Now we’ve had some time to digest, here we discuss what they mean to companies operating EMI schemes and what they need to do to keep on the right side of the new rules….

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