Weil Tax BLOG - Feed https://tax.weil.com/category/uk-tax/enterprise-management-incentives-schemes/ Views and developments from the Tax Department at Weil Fri, 20 Mar 2026 15:41:38 +0000 hourly 1 Enterprise Management Incentives (EMI) Schemes https://tax.weil.com/uk-tax/hmrc/enterprise-management-incentives-emi-schemes/ Thu, 11 Apr 2019 11:30:53 +0000 Erica Rees http://tax.weil.com/?p=493 On 6 April 2018, the EU State Aid approval which is critical to the operation of Enterprise Management Incentive (“EMI”) options expired.  Two days beforehand, HMRC published Issue 27 of its Employment Related Securities Bulletin, setting out information regarding the implications. Due to the limited availability of the regime, the tax reliefs arising in respect

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]]> On 6 April 2018, the EU State Aid approval which is critical to the operation of Enterprise Management Incentive (“EMI”) options expired.  Two days beforehand, HMRC published Issue 27 of its Employment Related Securities Bulletin, setting out information regarding the implications. Due to the limited availability of the regime, the tax reliefs arising in respect

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]]> Ordinary share capital: HMRC shares its views https://tax.weil.com/uk-tax/straight-to-the-point/ordinary-share-capital-hmrc-shares-its-views/ Mon, 24 Sep 2018 15:14:49 +0000 Stuart Pibworth http://tax.weil.com/?p=503 For UK tax purposes, it is often necessary to determine whether shares constitute ordinary share capital (OSC). For instance, this might be necessary when considering, amongst others: a number of the group relief rules, such as corporation tax, capital gains tax and stamp duty the substantial shareholdings exemption the corporate dividend exemption entrepreneurs relief tax-advantaged

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]]> For UK tax purposes, it is often necessary to determine whether shares constitute ordinary share capital (OSC). For instance, this might be necessary when considering, amongst others: a number of the group relief rules, such as corporation tax, capital gains tax and stamp duty the substantial shareholdings exemption the corporate dividend exemption entrepreneurs relief tax-advantaged

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]]> European Commission Renews EU State Aid Approval of Enterprise Management Incentive (“EMI”) Options https://tax.weil.com/uk-tax/enterprise-management-incentives-schemes/european-commission-renews-eu-state-aid-approval-of-enterprise-management-incentive-emi-options/ Wed, 16 May 2018 16:14:16 +0000 Erica Rees http://tax.weil.com/?p=494 On 15 May 2018, the European Commission announced its decision to renew the EU State Aid approval which is critical to the operation of the EMI regime, and the tax-advantaged treatment of options granted thereunder.  As noted in a previous post (Enterprise Management Incentives (EMI) Schemes), the expiration of the previous EU State Aid approval

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]]> On 15 May 2018, the European Commission announced its decision to renew the EU State Aid approval which is critical to the operation of the EMI regime, and the tax-advantaged treatment of options granted thereunder.  As noted in a previous post (Enterprise Management Incentives (EMI) Schemes), the expiration of the previous EU State Aid approval

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