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FCA updates handbook rules and guidance for firms subject to the CRD IV Directive

United Kingdom - June 6 2017 From 2017, all firms within the scope of Capital Requirements Directive (CRD) IV (namely, banks, building societies, investment firms, and overseas…

Abolition of the Employee Shareholder Status

United Kingdom - November 24 2016 In the Autumn Statement, Chancellor of the Exchequer Philip Hammond announced that the tax advantages attached to Employee Shareholder Shares (ESS)…

Rodger Cairns

Guidance on employee shareholder status published

United Kingdom - September 5 2013 The Department for Business, Innovation and Skills (BIS) has published guidance on employee shareholders. This guidance is quite useful and sets out…

B7 tax comment: EMI is about to get even better

United Kingdom - June 13 2012 Enterprise management incentive share options (known as EMI options) are amongst the most flexible and generous of the UK’s various tax-advantaged share incentive arrangements and, now that the EU state aid issues with the UK Government’s proposal to extend the initiative have been addressed, they are about to get even better.

Rodger Cairns

EMI options

United Kingdom - June 8 2012 You may be familiar with Enterprise Management Incentive (EMI) share options, you may not, but the following is an explanation of what they are, why you might find them useful and how they are getting even better.

Rodger Cairns