Enterprise management incentives

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Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
Practice notes
What are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions have been met (such as the...
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9th Nov
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Enterprise management incentives content

Practice notes
UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7...
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Produced in partnership with Dan Sharman of Osborne Clarke and Michael Carter of Osborne Clarke 5th May
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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29th Apr
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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29th Apr
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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28th Apr
Precedents
Enterprise management incentives suitability questionnaire in respect of [insert name of company] (the Company)The CompanyPurpose of granting the...
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22nd Apr
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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21st Apr
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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20th Apr
Precedents
IntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert buyer name] (the Buyer) of the entire issued share...
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19th Apr
Precedents
[Insert name of company granting EMI options] (Company) Enterprise Management Incentives Scheme (EMI Scheme)—adopting the EMI Scheme and granting the...
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15th Apr
Practice notes
While the enterprise management incentives (EMI) eligibility criteria are very strict, the income tax and National Insurance contributions (NICs)...
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12th Apr
Practice notes
Individuals may, at any one time, be employed by more than one employer, usually on a part-time basis for each company. These companies may sit in the...
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9th Apr
Practice notes
Due to the complexities of the legislation governing business asset disposal relief (BADR) (previously entrepreneurs' relief) and the legislation...
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9th Apr
Practice notes
What is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more independent parties whereby each party agrees to...
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9th Apr
Practice notes
Business asset disposal reliefBusiness asset disposal relief (BADR), is a capital gains tax (CGT) relief designed to encourage individuals to set up...
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9th Apr
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
Practice notes
The purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive...
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Produced in partnership with Will Cookson 9th Apr
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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7th Apr
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
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6th Apr
Q&As
HMRC considers that an amendment to an enterprise management incentive (EMI) option will be the grant of a new right if it involves any change to the...
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6th Apr

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