A practical guide to the only four available approved share and option schemes and some of the more popular unapproved share and option schemes. It includes other tax related concepts which, whilst not exclusively relevant to share schemes, allow the reader a better understanding of the tax implications that may arise when share and option schemes are exercised. It is meant as an introduction to share schemes and is aimed at lawyers, other professionals, business owners and company directors. Readers will gain an understanding of what is currently available and how share schemes can benefit their clients' or their own businesses and improve input from their employees. ABOUT THE AUTHOR Nitzan Cohen is a corporate tax consultant. A solicitor since the year 2000, he has worked in the city and other major firms as a corporate tax lawyer, and now provides consultancy services to law firms. Nitzan advises on all corporate tax related matters including property and employment taxes and regularly lectures to lawyers, other professionals and business owners and directors on various tax matters including share schemes.