David Pett

David has extensive experience of both direct and indirect taxes and of the related company, securities and trust laws. However, he is best known for his advice on the income tax, PAYE, National Insurance and capital gains tax aspects of employees’ and directors’ remuneration, incentives, and all aspects of employment-related securities and employee share plans, including devising and advising upon all forms of ‘growth share’ plans; ‘joint share ownership plans’ (which were first developed by David in 2001); tax-advantaged CSOP, EMI share option, SAYE-share option and Share Incentive Plans; Employee share plans and incentives, as well as ‘partly-paid’ share schemes; arrangements for internationally-mobile employees; and all other forms of management and employee financial participation.