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EMI takes its turn in the spotlight

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.

Tax-favoured share plans are firmly in the spotlight at the moment. Industry lobbying has led to a series of government reviews which have already resulted in reforms and further reviews are planned. This represents a positive show of support for employee share plans as a way of incentivising and delivering sustainable business growth aligning employee and shareholder interests in the creation of long-term business value and enabling employees to share in any success they help create.

Changes were announced in the Spring Budget to relax certain requirements for enterprise management incentives (EMI). This followed hot on the heels of recent announcements of reform of company share option plans (CSOP) which made CSOP options more attractive by increasing the individual limit and...

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