Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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...
[Insert name of company granting EMI options] (Company) Enterprise Management Incentives Scheme (EMI Scheme)—adopting the EMI Scheme and granting the...
Business asset disposal reliefBusiness asset disposal relief (BADR), is a capital gains tax (CGT) relief designed to encourage individuals to set up...
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...
Entrepreneurs' relief (ER) is a reduced rate of capital gains tax (CGT) that individuals or trustees, but not companies, can claim when they dispose...
The legislation governing enterprise management incentives (EMI) schemes does not require that an exercise price must be payable in relation to an EMI...
An EMI qualifying option will lose its tax-advantaged EMI status if there is a disqualifying event for the purposes of sections 533–539 of the Income...
In the scenario of this Q&A, it is assumed that the arrangement will not involve any change to the terms of the EMI option (so that section 536(1)(a)...
Pursuant to paragraph 35(1) of Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003, in order to be an enterprise management incentive (EMI)...
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