Tag: EMI

The Autumn Budget and Employee Ownership: What Could Change?

If you’re thinking of becoming employee owned through an EOT, you may want to complete the sale before 30 October to be sure of the current 0% CGT exemption.
With 30 October now the confirmed date for the new Chancellor, Rachel Reeves’ first budget, could there be tax changes that might impact employee ownership trusts (EOTs) and tax-advantaged personal share schemes? Founder and Manging Director, Robert Postlethwaite discusses the various possible scenarios and the implications for employee ownership.


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EMI Discretion – A New Era

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….


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