enterprise management incentives

ER changes divide EMI option holders

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.

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Investment incentives boosted

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

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