Market leading insight for tax experts
View online issue


Tax-favoured share plans are firmly in the spotlight at the moment. Claire Matthews (Taylor Wessing) reminds us how EMI options work and reviews recent changes.

When does the exercise of discretion result in the loss of beneficial EMI tax treatment? Ian Shaw (Korn Ferry) critiques HMRC’s long-awaited guidance.

New CSOP option reforms have seemingly escaped the mini-Budget cutting room floor. Claire Matthews (Taylor Wessing) explores the benefits.
Thomas Dalby (Markel Tax) discusses state aid issues in relation to the enterprise management incentive scheme.

Karen Cooper (Cooper Cavendish) considers where things stand following a month of uncertainty.

What are the practical implications of the expiry of EU state aid approval for EMI schemes?

Dilpa Raval and Graham Muir (CMS) explore some of the potential issues that practitioners and companies might encounter when establishing and operating an EMI option plan.
Having talented, motivated employees encourages corporate success. Annette Morley (Annette Morley Advising) shows how an EMI scheme could help achieve that winning team.

Thomas Dalby (Gabelle) answers a query on a UK tech company that is being purchased by a US company which has offered to settle its unexercised EMI options in cash.

Thomas Dalby (Gabelle) answers a query about an employee share scheme for a company that had been sold to a private equity house.