Search results for year end

57 articles found

• What is an EMI share option scheme?

  📘 Overview An Enterprise Management Incentive (EMI) share option scheme allows companies to grant employees the right to buy shares in the future, usually at today’s price, as a reward for

• Capitalising development costs

  Overview Under UK GAAP (FRS 102), companies have the option - subject to meeting specific criteria - to capitalise development costs as an intangible asset instead of expensing them immediately

• Reasons to choose an EMI scheme

  📘 Overview An Enterprise Management Incentive (EMI) scheme is one of the most flexible and tax-efficient ways for UK businesses to reward, motivate, and retain key employees. It’s particularly

• How are unapproved options taxed?

  📘 Overview Unapproved share option schemes allow a company to grant share options to individuals who don’t qualify for EMI options, typically contractors, consultants, non-executive directors, or

• Eligibility criteria for EMI

  📘 Overview Enterprise Management Incentive (EMI) schemes are one of the most tax-efficient ways for UK companies to reward and retain key employees. However, EMI schemes are subject to strict

• Leasing a car

  Overview 🚘 As a business owner, you can lease a car through your company or privately. The right option depends on how the car will be used, its CO₂ emissions, and your personal tax position.

• Step-by-Step Guide on Completing the Advance Assurance Form

  📘 Overview You can now apply for SEIS and EIS advance assurance online through HMRC’s portal. If you already understand the SEIS and EIS schemes, you can usually complete the process yourself.