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.
From 6 April 2026, the EMI gross assets limit rises to £120m and headcount cap to 500 FTE. Find out if your company now qualifies for EMI options.
HMRC's SAV team is challenging EMI valuations harder than ever. Find out what they check, how discounts work and how to get an agreed value accepted.
Applying for EMI advance assurance? Learn what HMRC needs, how long it takes, common reasons for refusal, and how to strengthen your application.
