EMI options are a popular choice of tax-favoured employee incentive amongst small and medium sized companies. In this briefing, Nabarro set out the principal elements of EMI options and an outline of the tax reliefs potentially available to holders of EMI options and their employing company.

The enterprise management incentive (EMI) scheme allows tax-advantaged share options to be granted to employees. With many share prices still being low, employers are using the scheme as an attractive incentive for employees. This briefing looks at how the scheme operates and who is eligible.

Employee incentivisation is always a hot topic and never more so than in the current climate of pay freezes and failed bonus targets.