EMI Share Options: The Complete Guide - download pdf or read online

By David Cohen

EMI proportion concepts: the whole consultant written through David H J Cohen an said professional during this field.

EMI (Enterprise administration Incentives) is a hugely versatile and tax effective capability for small and medium sized businesses to incentivise their employees. The workout of an undiscounted qualifying EMI choice will in most cases now not be topic to source of revenue tax or NICs and any achieve on sale of the stocks may be topic basically to CGT.

In the final yr, the govt. has given large boosts to EMI. First, the person restrict has greater than doubled, from £120,000 to £250,000. Secondly, EMI contributors were given distinct entry to marketers' aid, this means that a CGT cost of simply 10 in line with cent on EMI proportion revenues from 6 April, 2013.

Both those adjustments, really the latter, are sure to increase EMI's acceptance and to create elevated paintings during this region for legal professionals, accountants and tax practitioners.

EMI percentage suggestions: the total consultant is very sensible with large use of questions and solutions, examples, choice bushes and tables to demonstrate and light up the major concepts.


1. advent – explaining the history to EMI and placing it within the context of united kingdom worker proportion incentives generally.
2. How a firm qualifies for EMI and the final limit.
3. How someone qualifies for EMI and the person participation limits.
4. How an choice qualifies as an EMI option.
5. Tax therapy of EMI innovations (other than capital earnings tax on proportion sale).
6. Disqualifying occasions – what they're and the way they examine with the qualifying conditions
7. Capital earnings tax on sale of EMI shares.
8. company tax reduction for the employer.
9. corporation reorganisations –impact on EMI strategies of a takeover.
10. interplay with HMRC.
11. corporation legislation and employment legislations aspects.

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