Corporate Commercial Newsletter – Summer 2013

In this newsletter we look at the resurgence of EMI share option schemes and provide a general roundup of recent activity and other developments.

EMI Share Option Schemes

An enterprise management incentive share option (EMI option) is a tax advantageous employee share option granted by qualifying trading companies to selected employees (typically key employees and senior management).

Following the 2012 Budget, EMI options have seen a resurgence in popularity.

This is because the capital gains tax (CGT) payable on a capital gain made on the sale of shares acquired via an EMI option will now often qualify for Entrepreneur’s Relief (this reduces the effective rate of CGT to 10%).

Read the full article here…

Corporate Commercial Roundup

Following on from our last Commercial Write, where we gave a positive outlook for the current year and beyond, we have seen continued activity and remain just as confident, if not more, in our outlook.

We also take a look at the Chancellor’s proposal for a new “employee owner” status, changes to the regime relating to companies buying back their own shares and the proposed reform, simplification and consolidation of UK consumer law.

Read the full roundup here…

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