Towards the end of 2022 HMRC announced some important changes to its Guidance on the use of discretion in EMI share options schemes. Now we’ve had some time to digest, here we discuss what they mean to companies operating EMI schemes and what they need to do to keep on the right side of the new rules….
31/01/2023
We are thrilled to be ranked for a third consecutive year as a leading Band 1 firm in Employee Share Schemes & Incentives: Employee Ownership category and to have Robert Postlethwaite and David Rueben ranked as leading lawyers as well.
20/10/2022
Early-stage startup employees are often given equity in the business when they join. But how much should you expect to be offered?
13/10/2022
Delighted to be ranked as a leading firm in Legal 500 Rankings Guide for 2023. Read on for more information on this…
29/09/2022
The Government’s Growth Plan announced on 23 September 2022, also know as the ‘mini budget’ in the media, provides for two changes to the Company Share Option Plan (CSOP), each to take effect in April 2023. Read on to find out what the changes are….
26/09/2022
The Office of Tax Simplification’s (OTS) first report following their CGT review was published on 11th November (Report). The Report focuses on the policy design and principles underpinning CGT and is wide ranging
25/11/2020
Finance Act confirms tax status of furloughed employees holding EMI options and extended EMI valuation period continues
13/08/2020
