EMI options changes: are you prepared?
By Tom Wilde
Buried in the raft of proposed legislation published by the government last month are further details of some seemingly uninteresting and procedural changes to the way EMI options operate.
However, if employers fail to comply with these changes, the tax benefits of EMI options, including those options already granted, will be lost — with disastrous consequences.
While it is very common for the government to tinker with the way share option schemes work, the crucial point about these proposed changes is that they will apply to all EMI options, not just those granted from the dates that the changes have effect…
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