ECCTA: Key Changes in 2024 and what to expect for 2025 and beyond
ECCTA Update
Share Schemes: Is your company EMI eligible?
A popular tax-advantaged share scheme is the Enterprise Management Incentives (“EMIs”). An HMRC research report found that “the EMI scheme had led to increased equity investments” and the majority of adopters surveyed “perceived EMI to be successful in helping companies retain key and skilled staff and improve staff morale”.