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Following the recent news that on the expiry of EU State Aid approval for the Enterprise Management Incentive (“EMI”) scheme, it has been announced that the EU State Aid approval has been renewed.
Whilst details of the actual EU decision are still awaited, and HMRC have yet to issue a formal statement, companies can now start to consider granting EMI options again. However, until formal confirmation is released a degree of caution should be taken in actually implementing new EMI option grants yet.
EU state aid approval for UK EMI schemes is only expected to last until the UK leaves the EU, or at the end of any transition period. At that point, the UK government could review the existing EMI scheme and decided to revise it given there will no longer be a requirement to secure EU state aid approval.Read more…
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