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.
