The Enterprise Management Incentive plan is a tax-advantaged option plan. EMI option plans can be very flexible, as the relevant legislation contains very few restrictions on the terms on which options may be granted. However, companies only qualify to grant EMI options if they have gross assets of not more than £30 million and not more than 250 ‘full-time equivalent’ employees (on a group-wide basis). For this reason, EMI plans are most often used by start-up and early-stage companies, although some smaller listed companies also qualify.
Tax Advantaged Share Schemes EMI
Tax Advantaged Share Schemes EMI
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