EMI share valuation explained: what HMRC's Shares and Assets Valuation team checks, why valuations get challenged and how to get agreement first time.
A company can use SEIS, EIS and EMI together. Learn how to sequence the EMI grant around your funding round to protect investor relief and option value.
EMI options and unapproved share options both incentivise key people. Understand the tax treatment, when each is right, and where each breaks down.
When your company is sold, EMI option holders face key decisions on timing, BADR eligibility and ERS filing. Steve Livingston FCA explains the framework.
Should your EMI scheme be exit-only or time-based? Steve Livingston LLB FCA explains the strategic choice, BADR implications and the disqualifying event trap.
For EMI options granted on or after 6 April 2024, the notification deadline is 6 July following the tax year end. Here is what changed and how to comply.
New 500-employee and £120m gross asset limits took effect on 6 April 2026. Find out whether your company now qualifies for EMI options and what to do next.
A disqualifying event in an EMI scheme triggers income tax on option gains if not acted on within 90 days. Find out what counts and how to protect your position.
An EMI disqualifying event removes your employees' income tax exemption. Learn what triggers them, the 90-day exercise window, and what to do next.
