Evaluating share schemes

In this lesson

1. 0:00 Share option schemes overview
2. 0:34 Eligibility and investment limits
3. 1:03 Exercise periods and tax treatment
4. 2:26 Share incentive plan details
5. 3:27 Choosing the right share scheme
6. 4:02 Timeline and structure guidance
7. 5:07 Elite PLC worked example
8. 6:39 EMI vs CSOP comparison
9. 7:26 Exam technique and scenario analysis

About this lesson

You'll explore the key differences in eligibility, contribution limits, exercise periods, and tax treatment, then apply this knowledge to a worked example showing how to analyse a real exam question. This is essential for FM, AFM, and SBL papers, where share scheme selection questions test your ability to match scheme features to specific business requirements. The video breaks down each scheme's core characteristics: who can participate, how much can be invested, when options can be exercised, and what tax reliefs apply on grant, exercise, and disposal. You'll learn practical decision-making criteria—company size, number of employees, timeframe, and desired incentive structure—that guide scheme selection. The worked example demonstrates how to read exam scenarios carefully, identify the relevant constraints, and justify your recommendation without unnecessary detail. This structured approach helps you answer scheme evaluation questions confidently and efficiently under exam conditions.

Duration: 8m