EMI—corporate events and rollover

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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—corporate events and rollover content

Practice notes
What is a joint venture?A joint venture (JV) is a commercial arrangement entered into by two or more independent parties whereby each party agrees to...
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9th Apr
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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6th Apr
Q&As
HMRC considers that an amendment to an enterprise management incentive (EMI) option will be the grant of a new right if it involves any change to the...
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6th Apr
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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1st Apr
Precedents
This Agreement is made on [insert date of execution of the agreement]Parties1[insert name of acquiring company whose shares are being granted under...
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29th Mar
Q&As
Unlike in respect of company share option plans (CSOPs) (see: Employee Tax Advantaged Share Scheme User Manual (ETASSUM45130)), replacement options...
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15th Feb
Precedents
IntroductionThis legal due diligence questionnaire relates to the proposed purchase by [insert buyer name] (the Buyer) of the entire issued share...
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14th Feb
Precedents
[insert option holder’s name][insert option holder’s address]Dear [insert option holder’s name]Offer to rollover an option granted under [insert name...
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14th Feb
Q&As
Case studySuch discretion would be useful in relation to a family-run company, in the event that there is a deterioration in the health of the current...
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29th Nov
Q&As
Although an enterprise management incentives (EMI) option rollover can be documented in different ways, Schedule 5 to the Income Tax (Earnings and...
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29th Nov
Q&As
Various statutory requirements need to be satisfied by a company in order for it to qualify to grant enterprise management incentives (EMI) options....
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29th Nov

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