Taken From: http://www.ntegrity.co.uk/

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EMO Share Schemes – Warning

The Enterprise Management Option (EMO) scheme has been with us for several years now. It allows companies to incentivise key staff by issuing share options under terms which carry significant tax advantages.Helicopter

However, the scheme required EU approval and this expired on 6 April 2018.

It remains to be seen whether approval will be granted again and, if it is, whether it will be retrospective. Until the future tax status of EMO schemes is known,  the setting up of new schemes should be approached with care.



 
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