Material interest rules for CSOPs and EMI options

This practice note considers the requirement that participating employees and/or their associates must not have a material interest in the company whose shares are used for company share option plans (CSOPs) and enterprise management incentives (EMI) options. It includes the special rules relating to employee benefit trusts and other discretionary trusts.

Practical Law Share Schemes & Incentives, based on material originally contributed by Sara Cohen, Lewis Silkin LLP


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area


Subscribers and trialists can login below

Contact Us

If you need assistance logging in or have any questions about our services, please contact us.

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243170381", "objName" : "Material interest rules for tax-advantaged share incentives", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-11401573:152dc83b3a9:-465e", "analyticsSessionCookie" : "2-11401573:152dc83b3a9:-465d", "statisticSensorPath" : "" }