Download your free EMI guide

  • What is the Enterprise Management Incentive scheme?
  • What is a share option?
  • What are the tax advantages of EMI?
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  • How can we be sure that HMRC will agree that the share options were granted at “Market Value”?
  • Is it compulsory under EMI to grant options at “Market value”?
  • Is there any limit on the amount of share options that can be granted under EMI?
  • What conditions must be met?
  • Tax rates comparison
  • Appendix 1 – Material Interest – Associate
  • Appendix 2 – Disqualified Trades


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