2 articles tagged with Startups.
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.
SEIS explained for 2026/27: 50% income tax relief on up to £200,000 per year, CGT exemption after 3 years, loss relief, and how SEIS compares to EIS for early-stage startup investors.