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Practice guide: Private company incentives – shares v EMI options

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.

What is the real aim?

The government has recently announced plans to promote employee ownership of businesses to aim for a ‘John Lewis’ society. This might well sound like a good idea in theory but what are the legal practical and tax issues which businesses face with such co-ownership schemes in practice?

In these difficult times there is inevitably less pressure on companies...

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