Alphabet Shares: Tax Risks and Planning Essentials (Jul 25)
Category: Tax | Duration: 2hrs | Tag: VODSUTXUK25D2S2 | Type: Video | Course Level: Intermediate | Speaker: Nick Wright | Date: 10/07/2025 12:10
Course Details
The use of multiple classes of shares (commonly referred to as alphabet shares) is common in the Owner Managed Business (OMB) sector, despite there being many commercial reasons for alphabet shares, the tax planning incentives e.g. dividend planning a prevalent. This course explains the tax implications of implementing an alphabet share structures as well as the tax issues on utilising dividends as a form of remuneration planning.
In this course Nick Wright covers the following topics:
- Tax implications of implementing an alphabet share structure e.g.
- CGT and share reorganisation provisions
- Employment related securities
- Alphabet shares as a part of remuneration planning:
- Dividends or earnings
- Employment related securities
- Settlements legislation
- Alphabet shares in implement growth and freezer share structure
- Companies law issues
- HMRC reporting requirements
CPD Course Speaker
Jerroms Miller
Nick Wright
Associate director Nick joined Jerroms as a Corporate Tax Manager in 2019 to undertake technical tax research, planning and advisory projects for business and corporate clients.
With Pete and the team, he provides specialist corporate tax advice in areas such as transactions tax, company reconstructions and Employee Ownership Trusts, Employment Related Securities and employee share schemes both to individuals and to accountants and solicitors requiring support for their own clients.
Nick particularly enjoys finding solutions to planning projects in often very technical/complex taxation areas, as well as supporting clients to achieve the optimum solution to their business tax issue, whether that relates to selling their business, demerging, or rewarding employees.
With Pete and the team, he provides specialist corporate tax advice in areas such as transactions tax, company reconstructions and Employee Ownership Trusts, Employment Related Securities and employee share schemes both to individuals and to accountants and solicitors requiring support for their own clients.
Nick particularly enjoys finding solutions to planning projects in often very technical/complex taxation areas, as well as supporting clients to achieve the optimum solution to their business tax issue, whether that relates to selling their business, demerging, or rewarding employees.