Blog: Employee Incentives

EMI Options and Furlough

We have received the anticipated, but long-awaited, welcome confirmation that where an individual has not been required to work for reasons connected with coronavirus, this will not (in itself) mean that the individual fails to meet the working time requirement for EMI purposes. The confirmation comes by way of amendments to the Finance Bill 2020, which will receive Royal Assent this summer and...

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CSOPs, SAYEs, SIPs & Furlough

HMRC have released their latest Employment Related Securities bulletin confirming the treatment of certain tax advantaged share schemes where participating employees may have been furloughed or otherwise financially impacted by Covid-19. In it they have confirmed that options granted under Company Share Option Plans (CSOPs) to employees and full-time directors who have been furloughed because of...

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