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Enterprise Management Incentive (EMI) Share Options

Enterprise Management Incentive (EMI) was already regarded as the “best” employee share scheme and it is getting better.

The maximum value of options that an individual can hold under this scheme has increased from £120,000 to £250,000.  The change will be made by Statutory instrument, and implemented as soon as possible, subject to state aid approval.

Additionally, changes are planned in 2013, to allow EMI shareholders to qualify for Entrepreneurs’ Relief and so pay 10% capital gains tax rather than 28% on sale, after holding shares for twelve months, even if they do not hold 5% of the shares.



Date: 10th April, 2012
Author: Cathy Corns


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