Growth shares give your employees a stake in the future growth of your business, and with no income tax payable. Affordable, they were originally intended as a means of incentivising employees in trading businesses that don’t meet the conditions for EMIs.

This shares scheme is an attractive one when estate planning, as it takes out any future growth from the business meaning there are no upfront tax charges.

Freezer shares ‘freeze’ the current value in your company’s assets so you can transfer  all future growth to growth shares. They are frequently  used in succession planning and Inheritance Tax Planning.