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Enterprise Management Incentives: regulations

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The Income Tax (Limits for Enterprise Management Incentives) Order, SI 2012/1360,  increases the maximum total value of shares in respect of which qualifying Enterprise Management Incentives share options may be granted to an

The Income Tax (Limits for Enterprise Management Incentives) Order, SI 2012/1360,  increases the maximum total value of shares in respect of which qualifying Enterprise Management Incentives share options may be granted to an employee from £120,000 to £250,000, with effect from 16 June 2012.

Budget 2012 announced Government that the limit would be more than doubled ‘at the earliest opportunity following state aid approval’. A tax information and impact note was published alongside the Budget.

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