UK Share Plans: EMI options back on

4 June 2018 | Alasdair Friend

As you may have seen, we are pleased to report that EU state aid approval for EMI options has now been renewed, further to our previous alert about Enterprise Management Incentive (“EMI”) options.

The renewal is in effect an extension of the previous approval. This means that EMI options which have been granted since the previous approval expired will qualify as tax-advantaged EMI options (providing the statutory conditions are met), and that new EMI options may continue to be granted.

For further information, contact Abbiss Cadres LLP on +44 (0) 203 051 5711 or email us on



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