EMI—tax treatment

EMI—tax treatment guidance:

Not realising a disqualifying event has occurred is one of the most common reasons why unintended income tax and National Insurance contributions (NICs) (employer’s and...

Practice Note

Capital gains tax—basic principles When a person disposes of an asset and makes a profit that is capital in nature, this has the potential to be a taxable capital gain....

Practice Note

While the enterprise management incentives (EMI) eligibility criteria are very strict, this is countered by the fact that the income tax and National Insurance...

Practice Note

Entrepreneurs' relief Entrepreneurs' relief (ER) is a capital gains tax (CGT) relief designed to encourage individuals to set up and expand their own businesses. Provided...

Practice Note

[Insert name of company granting EMI options] (Company) Enterprise Management Incentives Scheme (EMI Scheme)—adopting the EMI Scheme and granting the options—next steps...

Precedents

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 arrangements, the acceptance...

Practice Note

Due to the complexities of the legislation governing entrepreneurs' relief (ER) and the legislation governing the tax treatment of enterprise management incentives (EMI)...

Practice Note
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