How CSOPs work and key featuresThis Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the...
Payments for a director’s loss of officeThe Companies Act 2006 (CA 2006) contains provisions relating to payments made by a company to a director as...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
EMI—trading activitiesEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives (EMI)...
Table summarising the income tax, National Insurance contributions (NICs), capital gains tax (CGT) and business asset disposal relief (BADR) treatment...
Can a share option over newly issued shares still be an enterprise management incentives (EMI) qualifying option if a cashless exercise facility will...
Can an enterprise management incentives (EMI) option holder claim entrepreneurs' relief in relation to the sale of shares resulting from the exercise...
If an enterprise management incentive option does not include express language permitting cashless exercise, would exercising director discretion to...
If the performance target on an enterprise management incentives (EMI) option is waived, will the option still be EMI qualifying?Although variations...
Could there be a disqualifying event under section 536 of the Income Tax (Earnings and Pensions) Act 2003 if a company with only one share class and...
What happens if an EMI option scheme is put in place but later on new articles of association are put in place by the company resulting in additional...
What are the potential consequences of an EMI option having been granted and the articles of association subsequently being changed to include a drag...
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