Employee share schemes

By Tolley

The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Employee share schemes
  • EMI schemes
  • Approved share option schemes
  • Association of British Insurers (ABI) guidelines

Certain tax-advantaged share option schemes will fail to qualify on flotation, most particularly the Enterprise Management Incentive (EMI) scheme.

EMI schemes

The directors of employees holding qualifying EMI options should consider whether to allow employees to exercise those options immediately prior to flotation, where the options have not already become exe

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