Posts Tagged ‘share options’
Entrepreneurs’ Relief and EMI: letter to HM Treasury
Given the speculation in the press regarding the withdrawal of Entrepreneurs’ Relief (ER), I wanted to bring to your attention that Enterprise Management Incentive (EMI) share options rely on ER for their tax efficiency, in enjoying a 10% rate of capital gains tax.
Read MoreEnterprise Management Incentives (EMI) share options guide
Enterprise Management Incentives (EMI) share options guide COMPANIES in the biotech and tech spaces have a constant need to incentivise staff and build motivated teams to prepare them down the line for a sale or investment. Part of that process should include consideration of equity incentives and the tax implications of granting these share…
Read MoreShare schemes tax summary
THESE SHARE SCHEMES TABLES summarise the respective tax treatments of the three most common ways of providing equity reward to UK tax resident employees.
Read MoreEMI share option schemes: being nice is being right
PROFESSIONAL advisors wrestle with the issue of “who is your client?” and this is particularly true when it comes to drafting share option schemes. An EMI share option scheme needs to be a tax-efficient way to reward employees. However, it is also important that the employer, as the client, gets a scheme that works for them…
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