As pressure grows for taxpayers to consider the moral acceptability of tax planning and tax avoidance, employers are increasingly considering their obligations when reviewing tax-efficient incentives. In looking at some of the more common or mainstream planning opportunities, whilst the structures and steps are often motivated at least in part by the tax outcome, they are genuinely commercial and not artificial in nature. In addition, these more common approaches are fully taxed under the relevant provisions and do not rely on loopholes or aggressive interpretation. Employers should not see the pressure to apply moral judgements as a reason not to consider the more mainstream tax-efficient incentive planning.