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EMI Share Options: A Precautionary Tale

It has become apparent that some smaller companies and their advisers may have been tripped up over the changes made in 2014 to the process for the notification of the grant of EMI share options.

Finance Act 2016: Changes to the Share Schemes Legislation

From redefining ‘disqualifying events’ for SIPS to HMRC considering reasonable excuses for failure to notify them of the establishment of SIP, SAYE and CSOP plans, the Finance Act 2016 resulted in a number of changes to the share schemes legis