EMI and Europe
Written on 10/08/2018

HMRC have warned that the Enterprise Management Incentive (EMI) share options granted in the period from 7 April 2018 until EU State Aid approval is received may not be eligible for the tax advantages presently afforded to option holders. Accordingly, share options granted in that period as EMI share options may necessarily fall to be treated as non-tax advantaged employment-related securities options. Hence, the options may be taxable when exercised.

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