EMI Options Granted After 6 April 2018

by Jeremy Glover

April 2018

HMRC has not obtained State Aid approval to Enterprise Management Incentive (EMI) options and therefore options granted after 6 April 2018 may be unapproved even if they normally would be qualified for EMI purposes.  We will need to wait for HMRC to obtain EU approval to be sure with options granted after 6 April 2018.  Please contact Jeremy Glover (jeremy.glover@jurit.com) as a matter of urgency if you are planning on granting EMI options.

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