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EMI schemes – summary of main conditions

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 8: Providing shares to employees Enterprise Management Incentives (EMI) schemes Purpose and basis of EMI options Individual limit for value of EMI shares under option Global £3 million limit for EMI shares under option Qualifying ordinary shares and EMI options Employee conditions and material interest test Employee headcount restriction Replacement options Commercial purpose requirement ...

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