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EMI Share Options – how and when to use them

Stephen Woodhouse & David Pett, Partners at Pett Franklin, hosted a Webinar on 3 December 2015 to discuss EMI Share Options, plus when and how to use them.

The employee share option scheme Enterprise Management Incentives (EMI) is often considered a ‘no brainer’ but its limitations and pitfalls are sometimes overlooked. This webinar reflected on these issues and discussed where EMI currently sits in the spectrum of employee share based incentives – including growth shares, Employer Shareholder Shares (ESS, now defunct), Joint Share Ownership Plans (JSOPs), and other similar arrangements.

Topics under discussion included:

Enterprise Management Incentives (EMIs)
Statutory Value Limits
Tax Reliefs & Benefits involved
Qualifying Companies/Employees & Requirements
Share Valuations & Planning Ideas
Types of EMI (& other) Private Company Share options