Policy paper

Employee share schemes: simplification

This tax information and impact note applies to individuals who exercise an Enterprise Management Incentive option to acquire shares.

Documents

Details

The measure simplifies the law so that a rights issue which takes place on or after 6 April 2016 in respect of shares received on exercise of an EMI option will be treated in the same way for share identification purposes as other rights issues.

Published 16 March 2016