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ARTICLE · 25 MARCH 2024

EMI Options: Top 10 Mistakes Uncovered On An Exit – And How To Avoid Them

Lewis Silkin
Lewis Silkin
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Lewis Silkin

Lewis Silkin

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In this article we explore the key issues around granting Enterprise Management Incentive (EMI) options, an extremely popular employee incentive mechanism...

United KingdomCorporate/Commercial Law
Kathy Granby
Kathy Granby
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In this article we explore the key issues around granting Enterprise Management Incentive (EMI) options, an extremely popular employee incentive mechanism for qualifying small and medium sized companies, thanks to their unrivalled tax benefits and the flexibility permitted around setting their terms.

This article has been updated in light of changes to HMRC guidance made in September 2023.

EMI options have become a hugely popular employee share incentive mechanism amongst qualifying small and medium sized independent private companies, thanks to a winning combination of stellar tax benefits and the flexibility they afford employers around sharing equity with their employees.

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