Posted by : Robert Field
| Date posted : 23/04/2012
The Enterprise Management Incentive Scheme ("EMI") was introduced in 2000 and continues to provide a popular tax advantaged share option for employees. This note summarises the EMI framework, looking at its advantages to both company and employee, the conditions that must be satisfied to fulfil the various eligibility criteria and the procedural steps that must be followed when implementing the Scheme.