Graham Muir is a Consultant in the tax team at CMS, with a 25 year track record of specialism in employee incentive schemes and employment tax issues. He is also Co-Chair of the Tax Committee of the Share Plan Lawyers Group, in addition to his being an inaugural member of the HMRC Share Scheme Forum and a member of the Quoted Companies Alliance Share Scheme Experts Group. Email: graham.muir@cms-cmno.com.