EMI points in HMRC’s October employment related securities bulletin

HMRC’s October employment related securities bulletin contains a couple of interesting points concerning EMI (enterprise management incentives) schemes.  These are summarised below. For a further discussion of the tax and administrative issues of EMI and other employee share schemes, please get...

Halloween Scare Schemes – EMI options: What could possibly go wrong? Common misunderstandings and mistakes

Although the legislation governing Enterprise Management Incentives (EMI) options is fairly flexible, and not particularly restrictive, there are some areas where advisers and companies can get themselves into difficulties. This could mean that the EMI options will not qualify, or...