EMI—eligibility requirements

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Practice notes
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Practice notes
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Practice notes
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Most recent EMI—eligibility requirements content

Practice notes
The effect of multiple employments on the eligibility requirements of tax-advantaged share plansIndividuals may, at any one time, be employed by more...
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18th Jun
Q&As
Can an employee who lives in Spain but is paying UK taxes via PAYE through a UK-based limited company qualify for an EMI option scheme?The information...
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10th Jun
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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9th Jun
Q&As
What happens if a company grants enterprise management incentives (EMI) options in excess of the £3m limit?The aggregate of the market values of...
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6th Jun
Q&As
Can a share option over newly issued shares still be an enterprise management incentives (EMI) qualifying option if a cashless exercise facility will...
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6th Jun
Q&As
Can an employee or director who has been on furlough, unpaid leave or worked less hours due to the coronavirus (Covid-19) pandemic still qualify to be...
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6th Jun
Q&As
Can the same enterprise management incentives scheme rules allow for the grant of options over different classes of shares?It is a statutory...
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6th Jun
Q&As
Where there is a holding company with one wholly owned subsidiary, can enterprise management incentives options be granted by the holding company over...
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6th Jun
Q&As
Can an option still be EMI qualifying if no working time declaration was signed?In order for an employee to be eligible for the grant of an enterprise...
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6th Jun
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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6th Jun
Q&As
Can an employee working on a zero hours contract be granted an EMI option?In order for an employee to be eligible to be granted an enterprise...
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6th Jun
Q&As
How do holders of growth shares participate in the proceeds of sale of a company?Growth shares, also known as value shares or hurdle shares, are a...
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6th Jun
Q&As
Can an option over newly issued shares still be enterprise management incentives (EMI) qualifying if there is no exercise price payable?The...
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6th Jun
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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6th Jun
Q&As
What are the implications of granting a non-executive director a share option pursuant to an enterprise management incentives share option...
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6th Jun
Q&As
Can an employee who works for two different companies participate in an enterprise management incentives (EMI) scheme?There is nothing specifically...
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6th Jun

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