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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Practice notes
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Practice notes
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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—eligibility requirements content

Precedents
[Insert name of company granting EMI options] (Company) Enterprise Management Incentives Scheme (EMI Scheme)—adopting the EMI Scheme and granting the...
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15th Apr
Practice notes
Individuals may, at any one time, be employed by more than one employer, usually on a part-time basis for each company. These companies may sit in the...
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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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7th 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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17th 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
Q&As
The use of a cashless exercise facility in conjunction with an enterprise management incentives (EMI) option must be structured with care, as the...
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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
The enterprise management incentive (EMI) regime is prescriptive and sets out numerous requirements that the company must meet at the time the options...
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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
There is nothing specifically preventing an employee who works part-time from participating in an enterprise management incentives (EMI) scheme,...
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15th Feb
Q&As
In order for an employee to be eligible to be granted an enterprise management incentives (EMI) option, it is a statutory requirement that the average...
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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
The legislation governing enterprise management incentives (EMI) schemes does not require that an exercise price must be payable in relation to an EMI...
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15th Feb
Precedents
Enterprise management incentives suitability questionnaire in respect of [insert name of company] (the Company)The CompanyPurpose of granting the...
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14th Feb
Precedents
HM Revenue and Customs - Local Compliance[insert date of letter]Small Company Enterprise Team (Admin Team)[insert email address of sender]Mid-size...
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14th Feb
Q&As
Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These rights are designed to...
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28th Jan

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