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ARTICLE · 20 FEBRUARY 2001

Enterprise Management Incentives

Fieldfisher
Fieldfisher
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Fieldfisher

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United KingdomEmployment and HR
Graeme Nuttall
Graeme Nuttall

In Brief

Enterprise Management Incentives (EMI) Gain In Popularity
What Is An EMI Option?
Using EMI Options
The EMI Framework
Are The Qualifying Conditions A Problem?
Eligible Employees
Are The Tax Advantages Worthwhile?
The Rival Company Share Option Plan
How FFW Can Help
Who Are We?

Enterprise Management Incentives (EMI) Given Extra Boost

This briefing paper supersedes the version dated February 2001. The enterprise management incentives (EMI) provisions, introduced in the Finance Act 2000, created a new tax advantaged share option for employees which is proving very popular. As of March 2001, over 1,000 companies had granted EMI options. Changes made in the Finance Act (enacted 11 May 2001) have given EMI an extra boost. A June 2001 announcement by HM Treasury proposes doubling the current £15 million asset limit. Briefly:

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