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Budget 2008 - Enterprise management incentives (“EMI”) share options

Companies thinking of offering EMI share options to employees will have three new factors to consider: 

  •  the market value (at the date of grant) of the shares covered by the option is to increase to £120,000; 
  • the company offering the option must have fewer than 250 employees; and
  • new restrictions are being placed on the company’s activities.

The last of these is unlikely to affect most companies (as shipbuilding, coal and steel production tend not to be that prevalent in the SME market) but the first two are potentially of greater relevance.



Date: 12th March, 2008
Author: Cathy Corns


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