We use cookies to improve our site and your experience.

By continuing to browse on this website you accept the use of cookies.

Privacy Notice

Employee Tax & Incentives

Our Approach & Track Record

GQ| Littler is the leading employment law firm for employers in the UK and Ireland. We offer risk-based advice and litigation services on employment, immigration, employee tax and incentives issues. We work globally as part of Littler, the world’s largest employment law firm with over 1,600 lawyers in 100 offices worldwide.

What makes us different:

  • Global employment boutique
  • Highly pragmatic risk-based advice
  • Partner-led service
  • Market-leading expertise

Tax and incentive issues are at the heart of the modern workplace. Whether you are setting up a new business, hiring new staff or restructuring the organisation, we are able to help. Our services include:

  • Full range of tax advantaged and non-tax advantaged equity incentive plans including both executive and employee schemes.
  • Cash bonus and long-term incentive plans.
  • Advice on transactions.
  • Private equity growth shares and ratchet mechanisms.
  • Day-to-day advice on the technical issues around PAYE, LLP tax and settlement payments.
  • International mobility including pre-arrival planning, documentation and tax equalisation.
  • Employment status and IR35 issues, including negotiating with local tax authorities.
  • Resolving problems and disputes with local tax authorities.



Our team have market-leading expertise which rivals that of many full service firms which allows us to advise on anything from the everyday to the novel and complex.

Our Team's Experience

International Incentives

  • Advising a FTSE 100 fashion retailer on the extension of its employee share scheme to each territory in which it operates.
  • Advising Facebook in connection with the extension of its equity grants to its UK-based staff and generally in relation to its opening in London.
  • Advising a broad range of international businesses including banks, fashion houses, retailers and insurers on their international share incentive plans, including coordination of overseas advice and delivery of a single point solution.

Domestic Incentives

  • Advising a challenger bank on the setting up of a new company share option plan.
  • Advising the developer of a major London landmark on its long-term incentive plan.
  • Setting up an executive share option scheme for an AIM listed financial services company.
  • Advising a major global media business in connection with the long-term incentive plans offered to the CEO and editor of its trophy newspaper asset.

Tax and HMRC

  • Successfully contesting HMRC employment status determinations.
  • Negotiating a favourable settlement with HMRC for an international organisation in respect of substantial PAYE liabilities.
  • Advising a professional employee benefit trustee on HMRC settlements.
  • Advising numerous financial and professional service LLPs on salaried member rules and other tax reforms.
  • Successfully negotiating with HMRC in respect of failure to report option grants.
  • Negotiating with the HMRC share valuation and special compliance office in relation to arrangements for an international commodity trader.


  • Advising on all the incentives issues relating to a rights issue by a global bank which was the largest-ever rights issue in London.
  • Advising on all the incentives issues on the initial public offering of Glencore – the largest of the year in London.
  • Advising on significant venture capital investment in Brewdog plc including due diligence on extensive share incentive arrangements.
  • Advising the target of a FTSE takeover on the implications for its share plans including its joint share ownership plan.
  • Advising on the exchange of EMI options in a target company for equity issued in the acquirer and negotiations with HMRC over the rate of exchange.

What Others Say:

'A truly fantastic group of employment law specialists. They are highly responsive and expert at all aspects of their sector.'

Legal 500, 2022

Get in touch with us

If you would like more information about how GQ|Littler can help you or your organisation, please get in touch.


For information about how we process your data, please see our privacy notice.

News & Views on Employee Tax & Incentives


Sign up for news and event invitations from GQ|Littler

We publish an informative monthly newsletter and run regular events on employment law issues. If you’d like to receive these please subscribe by clicking the button below.