EMI Share Options

EMI's are a highly favoured employee incentive mechanism among eligible small and medium-sized trading companies. This preference stems from the unparalleled tax advantages they offer and the flexibility allowed in defining their terms.

Employees who choose to exercise share options meeting the full criteria for EMI option status stand to benefit from capital gains tax treatment on any increase in the value of their option shares beyond the market value at the time of grant. They have an enhanced likelihood of qualifying for Business Asset Disposal Relief, which entails a favourable 10% capital gains tax rate on the resulting gains compared to possibly other shareholders.

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