Weil Tax BLOG - Feed https://tax.weil.com/category/uk-tax/incentive/ Views and developments from the Tax Department at Weil Fri, 29 May 2026 16:24:17 +0000 hourly 1 EMI Option Regime: Autumn Budget Changes https://tax.weil.com/insights/emi-option-regime-autumn-budget-changes/ Mon, 01 Dec 2025 13:03:25 +0000 Oliver Walker Kevin Donegan Barbora Lhotáková https://tax.weil.com/?p=2587 Among other changes announced as part of the UK Autumn Budget 2025, Rachel Reeves, the Chancellor of the Exchequer, announced that some of the limits that restrict the availability of the Enterprise Management Incentive (“EMI”) share option regime will be relaxed from 6 April 2026: In addition, from 6 April 2027, failure to notify HMRC

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]]> Among other changes announced as part of the UK Autumn Budget 2025, Rachel Reeves, the Chancellor of the Exchequer, announced that some of the limits that restrict the availability of the Enterprise Management Incentive (“EMI”) share option regime will be relaxed from 6 April 2026: In addition, from 6 April 2027, failure to notify HMRC

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]]> Perspectives: A Review of Current Legal Issues and Trends Spring 2014 https://tax.weil.com/uk-tax/straight-to-the-point/perspectives-a-review-of-current-legal-issues-and-trends-spring-2014/ Thu, 06 Mar 2014 14:11:37 +0000 Oliver Walker http://tax.weil.com/?p=441 Employees give up certain employment rights in return for fully paid-up shares in their employer company or its parent company worth at least £2,000 (valued on acquisition). The first £50,000 worth of shares (valued on acquisition) is exempt from capital gains tax on sale, regardless of how much is actually received by the employee. The

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]]> Employees give up certain employment rights in return for fully paid-up shares in their employer company or its parent company worth at least £2,000 (valued on acquisition). The first £50,000 worth of shares (valued on acquisition) is exempt from capital gains tax on sale, regardless of how much is actually received by the employee. The

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