3 articles tagged with Emi Options.
How EMI share options work in 2026/27: the tax on grant, exercise and sale, the 10% BADR CGT rate, qualifying rules, and what employees actually pay.
When to exercise EMI options in 2026: CGT on the gain above exercise price, Business Asset Disposal Relief at 10%, disqualifying events, and exit vs early exercise decisions.
Full guide to Enterprise Management Incentive (EMI) share options in 2026/27. Covers limits, income tax on grant and exercise, CGT on disposal, BADR, and qualifying conditions.