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Shares given by employer as a bonus

I may be getting (sometime in the future) a nice lump sum bonus from my employer.

Was wondering whether my employer could 'gift' me shares instead of paying a cash bonus...

a) can they legitimately do this?
b) what are the tax implications for myself / them?
c) would it be better to just have hard cash?!

I've heard that i'd have to keep them for 3 years, otherwise i'd be liable to pay tax on any profit, i.e. the value would be classed as taxable income for that tax year.

Looking to maximise the 'real' value of it by minimising the tax i'd pay, and taking into account that the bonus (should it happen) will affect working / child tax credit entitlement. Obviously, it would make sense to have the bonus paid in 2 installments, in separate tax years.

Can't find anything on t'internet though...

Any advice appreciated...

I'm a high rate tax payer BTW - just!

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