EMI | AccountingWEB


Can a trading company, which is a wholly owned subsidiary of a (non trading) holding company issue share options under EMI?


The current government are encouraging towards direct ownership by employees of shares in their employing company:-

The Introduction of Employee Shareholder Shares

I have a client who has started an EMI scheme.


 summary of the key changes affecting businesses, individuals and estates from the Autumn Statement 2012 and the Draft Finance Bill 2013


The Chancellor’s share-scheme reforms in Finance Bill 2013 draft clauses got mixed reviews from remuneration tax expert and part-time theatre critic Philip Fisher.

Accountancy is often perceived to be a dull, drab, dry profession. Working in the music industry on the other hand is believed to be glamorous, lucrative and exciting.

We are general practitioner accountants with reasonably good tax skills, but we are not full-time tax specialists.


Changes to Entrepreneurs’ Relief (ER) will create two classes of Enterprise Management Incentives (EMI) option holders when the new rules kick in from April 2013.


Companies wishing to grant share options to their employees under Enterprise Management Incentives (EMI) will see the employee limit on the value of shares more than double from £120,000 to £25

Currently investigating how to go about setting up an EMI Share Scheme. I've understood what is needed but I need clarification on one small matter.