EMI—corporate events and rollover

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Practice notes
How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
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Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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Practice notes
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
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Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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Practice notes
IFPRU Remuneration CodeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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Practice notes
Unapproved share options—tax treatmentSpecific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7,...
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Precedents
FORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 19th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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Practice notes
Unapproved share optionsWhat are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions...
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19th May
Practice notes
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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19th May
Practice notes
Comparison of UK and US share incentive arrangementsCompanies in both the US and the UK have a long history of involving employees in equity...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 19th May
Practice notes
How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...
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19th May

Most recent EMI—corporate events and rollover content

Q&As
Is it possible to grant an EMI option which can be exercised on an exit but which also allows the board, with the approval of the shareholders,...
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31st Jul
Q&As
If an enterprise management incentive option does not include express language permitting cashless exercise, would exercising director discretion to...
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31st Jul
Practice notes
EMI and disqualifying eventsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives...
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31st Jul
Q&As
When issuing an EMI rollover agreement, do I need to issue a new option certificate or other documentation?Although an enterprise management...
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31st Jul
Q&As
Do you have an agreement which would be suitable where a company wishes to 'transfer' EMI options granted to an employee to another company to which...
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31st Jul
Practice notes
Joint ventures and tax-advantaged share schemesWhat is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more...
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31st Jul
Q&As
Can the option holders be granted replacement enterprise management incentives (EMI) options in accordance with Schedule 5 to the Income Tax (Earnings...
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31st Jul
Q&As
Could the sale of a minority interest in a company to a corporate investor prevent the company from granting new enterprise management incentives...
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31st Jul
Practice notes
EMI—rollover of optionsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
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31st Jul
Precedents
EMI rollover agreementThis Agreement is made on [insert date of execution of the agreement]Parties1[insert name of acquiring company whose shares are...
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31st Jul
Precedents
EMI—rollover offer letter[insert option holder’s name][insert option holder’s address]Dear [insert option holder’s name]Offer to rollover an option...
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Precedents
Enterprise management incentives (EMI) due diligence questionsIntroductionThis legal due diligence questionnaire relates to the proposed purchase by...
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