- What is the Entreprise Management Incentive scheme?
- What is a share option?
- What are the tax advantages of EMI?
- 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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