The Company Share Option Plan is a tax-advantaged option plan. Unlike the EMI plan, there are no limits on the size of a company which can operate a CSOP, although the value of shares which may be granted to an employee under a CSOP is lower than under an EMI plan. The conditions which must be satisfied in order for options to benefit from tax-advantaged treatment are quite particular in relation to the treatment of leavers and corporate transactions. CSOPs tend to be operated by larger, listed companies, and some more established private companies which do not qualify to grant EMI options.
Tax Advantaged Share Schemes CSOP
Tax Advantaged Share Schemes CSOP
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