Graham Muir

Partner, CMS

Graham Muir is a partner in CMS tax team with a 25-year track record of specialism in employee incentive scheme and employment tax issues.

Graham advises quoted and unquoted companies on structuring, establishing and operating all forms of employee incentive scheme. He advises on the employer and employee tax, company law, corporate governance and regulatory issues arising out of such schemes (whether share based or cash based).

Graham was a founder member of the HMRC Employment-related Securities Forum, is a member of the Consulting Tax Editorial Committee of LexisNexis and is Co-Chair of the Tax Committee of the Share Plan Lawyers group.

Contributed to

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An introduction to corporate governance and share schemes

Practice notes

This Practice Note introduces the concept of corporate governance and in particular the UK approach to corporate governance in relation to share schemes. This Practice Note examines both the regulatory approach to corporate governance in the UK and the institutional guidelines issued by some of the main bodies including the Investment Association (IA), the Pensions and Lifetime Savings Association (PLSA) and the Pensions & Investments Research Consultants (PIRC). Finally the Practice Note looks at how companies monitor their compliance with the UK Corporate Governance Code and how the corporate governance regime differs in the UK for financial services firms. This Practice Note is written in partnership with Graham Muir and Dilpa Raval of CMS.

Share Incentives

An introduction to Enterprise Management Incentive options for corporate lawyers

Practice notes

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note on share incentives (also known as share schemes) gives an introduction to Enterprise Management Incentive options (EMI options).

Corporate

An introduction to tax-advantaged Share Incentive Plans for corporate lawyers

Practice notes

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note on share incentives (also known as share schemes) gives an introduction to HMRC approved Share Incentive Plans (SIPs).

Corporate

An introduction to tax-advantaged share option schemes for corporate lawyers

Practice notes

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note on share incentives (also known as share schemes) gives an introduction to tax-advantaged share option schemes.

Corporate

Corporate issues in relation to share incentives

Practice notes

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note focuses on corporate issues that arise in the context of share incentives (also known as share schemes).

Corporate

Disguised remuneration and its relevance to employee share incentives—a guide for corporate lawyers

Practice notes

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note refers to the aspects of disguised remuneration legislation which apply to employee share incentives (also known as share schemes).

Corporate

Restricted securities—what are they and how are they taxed? A guide for corporate lawyers

Practice notes

Produced in partnership with Graham Muir and Dilpa Raval of CMS. This Practice Note gives an introduction to restricted securities in the context of share incentives (also known as share schemes), examining what they are and the tax treatment that they are subject to.

Corporate

Securities options—income tax treatment

Practice notes

This Practice Note explains the income tax treatment of securities options that are employment-related. The tax treatment on acquisition and on subsequent exercise (or other chargeable event) is considered. This Practice Note was produced in partnership with Dan Sharman of Shoosmiths.

Tax