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Carbon Accountancy

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Incentivising and rewarding staff with an EMI share option scheme

11 May 2018

For many companies, staff retention is a key issue. Giving employees a sense of ownership in the business can be a key element in retaining them.

John Leyden explains how one of the most widely used methods of achieving this is the use of Enterprise Management Incentive (“EMI”) Share Option Schemes, which are significantly more generous than ordinary share options from a tax perspective.

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