EMI—basic principles

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EMI—basic principles guidance:

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

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

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

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