4 updates tagged emi.
From 6 April 2026 the Enterprise Investment Scheme (EIS) annual company limit doubled to £10m (£20m for knowledge-intensive companies) and the lifetime limit doubled to £24m (£40m…
From 6 April 2026, the UK's Enterprise Management Incentives (EMI) tax-advantaged share scheme qualifying limits were widened: companies can now have up to 500 full-time-equivalent…
From 6 April 2026 the Enterprise Management Incentives (EMI) scheme qualifies far larger companies: the gross-assets test rises from £30m to £120m, the employee cap from 250 to 500…
For EMI options granted on or after 6 April 2026, the qualifying company gross assets limit rises from GBP 30m to GBP 120m and the employee cap from 250 to 500 full-time equivalent…