There are viable alternatives to EMI if a company does not qualify or an individual employee does not meet the criteria to participate. Thomas Dalby sets out the key considerations for advisers.
Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
David Cohen considers how FA 2013 has created two contrasting opportunities for employee shareholders to pay little or no CGT.
Paula Tallon examines measures of interest to owners of SMEs
Is it better to incentivise private company employees with shares or EMI options? Paula Tallon and Adam Bradley set out the tax considerations and comment on some of the legal and practical issues.
