equity management Archives

Autumn Budget 2025: How companies can prepare for the changes to the EMI scheme

This follow-up guide sets out the practical actions companies should take ahead of the April 2026 and April 2027 changes to ensure their EMI strategy, governance, and internal processes are ready for when the changes to the regime occur.

December 9, 2025

Autumn budget 2025: What’s changing for Enterprise Management Incentive schemes?

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Autumn budget 2025: What’s changing for Enterprise Management Incentive schemes?

What’s changing for Enterprise Management Incentive schemes? The Enterprise Management Incentive (EMI) scheme is one of the UK’s flagship tax-advantaged share option schemes, put in place for high-growth companies to attract and retain key talent. Historically, only small, or...

December 4, 2025