EMI—tax treatment

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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—tax treatment 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
While the enterprise management incentives (EMI) eligibility criteria are very strict, the income tax and National Insurance contributions (NICs)...
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12th Apr
Practice notes
Due to the complexities of the legislation governing business asset disposal relief (BADR) (previously entrepreneurs' relief) and the legislation...
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9th Apr
Practice notes
Business asset disposal reliefBusiness asset disposal relief (BADR), is a capital gains tax (CGT) relief designed to encourage individuals to set up...
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9th Apr
Practice notes
The purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive...
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Produced in partnership with Will Cookson 9th 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
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is conducting a review of capital gains tax (CGT), seeking...
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9th Mar
Q&As
Entrepreneurs' relief (ER) is a reduced rate of capital gains tax (CGT) that individuals or trustees, but not companies, can claim when they dispose...
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15th Feb
Q&As
Background to issueIn Budget 2018, the government introduced two new tests to be met throughout the minimum qualifying period in addition to the...
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15th Feb
Q&As
Where the rules of an enterprise management incentives (EMI) share option scheme allow for the rules to be amended, the amendment is often possible...
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15th Feb
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
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
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
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
Q&As
This Q&A has been answered on the basis that the reader is seeking to draft the terms of a new enterprise management incentives (EMI) share option...
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15th Dec
Q&As
Under the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), a change to the rights attaching to the shares under an enterprise management...
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29th Nov

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