EMI—basic principles

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EMI—basic principles guidance:

[insert name of company adopting the EMI scheme] (Company)—[insert Company number] Minutes of a meeting of the [remuneration committee of the] board of directors of the...

Precedents

[insert name of company whose shares are under option] (the Company)—[insert Company number] Minutes of a meeting of the [remuneration committee of the ]board of...

Precedents

[insert name of company adopting the EMI scheme] (Company)—[insert Company number] Minutes of a meeting of the [remuneration committee of the] board of directors of the...

Precedents

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...

Practice Note

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...

Practice Note

[insert date of letter] [insert name of employee] [insert address of employee] Dear [insert name of employee] [insert name of Company] (Company) Option to be granted...

Precedents

[insert date of letter] [insert name of employee] [insert address of employee] Dear [insert name of employee] [insert name of Company] (the Company) I am delighted to...

Precedents

I, [insert full name of option holder], refer to the option over [insert number and class of shares under option] shares of £[insert nominal value of each share under...

Precedents

This Agreement is made on [insert date of execution of the share option agreement] Parties 1 [insert name of Company whose shares are being granted under option]...

Precedents

Although enterprise management incentives (EMI) options can be enormously tax efficient, they also pose potentially large pitfalls. If not drafted and implemented...

Practice Note

Enterprise management incentives (EMI) schemes and company share option plans (CSOPs) are both tax advantageous discretionary share option schemes used widely in the UK....

Practice Note

Rules of the [insert name of company granting EMI options] enterprise management incentives Scheme 1 Definitions and interpretation 1.1 Definitions In this Scheme, except...

Precedents

This Agreement is made on [insert date of execution of the share option agreement] Parties 1 [insert name of company whose shares are being granted under option]...

Precedents

The Practice Note covers the following topics and questions: • what are EMI options? • the law governing EMI options • the eligibility requirements: ◦ which companies can...

Practice Note

Introduction to EMI schemes The enterprise management incentives (EMI) scheme is a highly flexible and tax-efficient scheme designed specifically for small/medium-sized...

Practice Note

The Company Secretary[insert date of letter] [insert name of company who granted the option] (Company) [[insert address of company that granted the option]] Form of...

Precedents

Enterprise management incentives (EMI) schemes can be a very powerful tool for a company. While EMI schemes are undoubtedly one of the most tax-efficient ways to...

Practice Note