EMI—basic principles

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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 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
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
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
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
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 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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9th Nov

Most recent EMI—basic principles content

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...
Read More >
Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 9th Apr
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...
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30th Mar
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...
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30th Mar
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...
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30th Mar
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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9th Mar
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
Read More >
9th Mar
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
Read More >
9th Mar
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
Read More >
9th Mar
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
Read More >
9th Mar
Practice notes
EMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI) scheme (see News...
Read More >
9th Mar
Q&As
Where the rules of an enterprise management incentives (EMI) share option scheme allow for the rules to be amended, the amendment is often possible...
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15th Feb
Q&As
The aggregate of the market values of shares in the enterprise management incentives (EMI) company in respect of which unexercised qualifying EMI...
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15th Feb
Q&As
Enterprise management incentives (EMI) share options can only be granted to employees of the relevant company or its qualifying subsidiaries...
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15th Feb
Q&As
Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) specifies at ITEPA 2003, Sch 5, para 1(3)(b) that the company whose shares...
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15th Feb
Q&As
The enterprise management incentives (EMI) regime is prescriptive and sets out numerous requirements that must be met at the time the options are...
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15th Feb
Q&As
Enterprise management incentives (EMI) share options can be granted over growth shares as long as those shares meet the requirements of paragraph 35...
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15th Feb
Precedents
This Agreement is made on [insert date of execution of the share option agreement]Parties1[insert name of company whose shares are being granted under...
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15th Feb
Precedents
[insert date of letter][insert name of employee][insert address of employee]Dear [insert name of employee][insert name of Company] (Company)Option to...
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14th Feb

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