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EMI Share Options: The Complete Guide

EMI Share Options: The Complete Guide

written by David H J Cohen
£65.00
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Introduction: EMI Share Options: The Complete Guide written by David H J Cohen at Norton Rose, one of the acknowledged industry experts in this field. EMI Share Options: The Complete Guide is a highly practical with the extensive use of questions and answers, examples, flowcharts and tables to illustrate the key concepts.
Category: Business Tax and Company Tax
Publisher: Bloomsbury Professional
Publication Date: August 2013
ISBN: 9781780432540
Description: EMI Share Options: The Complete Guide written by David H J Cohen an acknowledged expert in this field.

EMI (Enterprise Management Incentives) is a highly flexible and tax efficient means for small and medium sized companies to incentivise their staff. The exercise of an undiscounted qualifying EMI option will generally not be subject to income tax or NICs and any gain on sale of the shares will be subject only to CGT.

In the last 12 months, the Government has given two huge boosts to EMI. First, the individual limit has more than doubled, from
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