UK Tax Podcast
Hello, I am John Kavanagh, and this is the UK Tax Podcast, bringing you updates, information, and opinion about the most interesting topics and latest developments in UK tax. These podcasts are not intended as a substitute for professional advice, but hopefully, they will educate and entertain and give some useful pointers.
UK Tax Podcast
EMI Options - An Update
In this episode of The UK Tax Podcast, John Kavanagh explains the essentials of Enterprise Management Incentive (EMI) options, a highly tax-efficient way for smaller businesses to attract and retain key employees. He covers the qualifying conditions, tax advantages, and planning points, with a particular focus on the recent changes to Business Asset Disposal Relief (BADR) rates. From April 2025, qualifying EMI share disposals may be taxed at 14%, rising to 18% from April 2026. This episode is a concise and up-to-date guide to EMI schemes in the current tax landscape.
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