Entrepreneur’s Relief: The Changes

Entrepreneur’s Relief: The Changes Before the March Budget, there were growing fears that Entrepreneur’s Relief (ER) might be scrapped altogether. For many, a relief that it wasn’t. Entrepreneur’s relief survives, but with a different name – ‘business asset disposal relief’, with a much lower lifetime limit. The lifetime allowance has now been dramatically scaled back from £10m to £1m as… Read More

Enterprise Management Incentive (EMI) Share Options

Enterprise Management Incentive (EMI) Share Options As an incentive that small to medium-sized companies can offer to key employees, EMI share options have proven to be extremely effective. They are a tax-effective and mutually beneficial agreement between a company’s custodians (Board of Directors), owners (shareholders) and those key employees who offer additional value to the business. The EMI share option… Read More