The strange world of share options

SHARE OPTIONS

ENTERPRISE Management Incentive share option (EMI) is an employee share option scheme that has been used by some employers in the UK since 2000.

EMI was popular with smaller companies, often dealing with cash constraints, yet still wanting to retain their key members of staff through offering benefits in addition to their remuneration packages.

An organisation could set up an EMI share option to their key employees and, if all the conditions were met, it would be a tax advantage scheme.

The benefit for employees being awarded this share option scheme compared to receiving a cash incentive or non-tax advantages share included:

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