UK tax-advantaged share options are granted under written arrangements which are required to comply with legislative requirements contained in Part 7 and the relevant...
ARCHIVED: This archived Practice Note provides background reading on the main differences between the EMI guidance in ESSUM and where it can now be found in ETASSUM. It...
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 implemented other...
Not realising a disqualifying event has occurred is one of the most common reasons why unintended income tax and National Insurance contributions (NICs) (employer’s and...
Although enterprise management incentives (EMI) options can be enormously tax efficient, they also pose potentially large pitfalls. If not drafted and implemented...
Enterprise management incentives (EMI) schemes and company share option plans (CSOPs) are both tax advantageous discretionary share option schemes used widely in the UK....
Restricted shares and EMI valuations Restricted shares are shares which are subject to any restrictions described in sections 423(2)–(4) of the Income Tax (Earnings and...
Capital gains tax—basic principles When a person disposes of an asset and makes a profit that is capital in nature, this has the potential to be a taxable capital gain....
This Practice Note details the following: • the EMI annual return form • the pre-registration and timing of completion of the annual return • reportable events • nil...
Enterprise management incentives (EMI) schemes are tax advantageous discretionary share option schemes used widely in the UK. EMI schemes have the potential to provide...
The EMI regime is prescriptive and sets out numerous requirements that must be met at the time the options are granted, including in relation to: • the company granting...
The enterprise management incentives (EMI) scheme is a highly flexible and tax-efficient scheme designed specifically for small/medium-sized businesses. The EMI regime is...
The criteria for an enterprise management incentives (EMI) rollover are complex, this note will examine: • what is an EMI rollover? • the reasons for using an EMI...
The enterprise management incentives (EMI) regime is prescriptive and sets out numerous requirements that must be met at the time the options are granted, including in...
The enterprise management incentives (EMI) scheme is a highly flexible and tax-efficient scheme designed specifically for small/medium-sized businesses. The EMI regime is...
While the enterprise management incentives (EMI) eligibility criteria are very strict, this is countered by the fact that the income tax and National Insurance...
