London: +44 (0)20 7236 2601
St Albans: +44 (0)1727 869141
Rickmansworth: +44 (0) 1923 771010
Milton Keynes: +44 (0)1908 605552

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


Articles from this Author

Contact Business Service Partners

Choose from the drop down menu below to select a Partner to contact.


Football #finance short-term cost control, profitability and sustainability @mercerhole Andy Turner sheds light on……

Lisa Spearman, Private Client Partner updates on 'Changes to Main Residence Relief from Capital Gains Tax'……



For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole

Click here to follow us on LinkedIn