HM Revenue & Customs (HMRC) is changing the way that share schemes are administered and reported to them. The changes will affect existing and new share schemes. If you are a company with an existing share scheme, or are considering implementing one, you should be...

The Enterprise Management Incentive (EMI) legislation is complex and once you have set it up, there is no guarantee that you won't inadvertently do something to negatively impact its approved status. Unfortunately there are a number of ways that the scheme benefits can be lost. Sometimes...