EMI share option plans: trading activities and permanent establishment | Practical Law
https://content.next.westlaw.com/practical-law/document/Ib5551f2de83211e398db8b09b4f043e0/EMI-share-option-plans-trading-activities-and-permanent-establishment?viewType=FullText&transitionType=Default&contextData=(sc.Default)
EMI options can only be granted over shares in companies that satisfy a statutory test relating to their trading activities test and have a permanent establishment in the UK.
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EMI share option plans: trading activities and permanent establishment
Practical Law UK Practice Note 2-380-1780
(Approx. 11 pages)
EMI share option plans: trading activities and permanent establishment
by
Practical Law Share Schemes & Incentives
Related Content
Law stated as at 15 Feb 2021
•
United Kingdom
EMI options can only be granted over shares in companies that satisfy a statutory test relating to their trading activities test and have a permanent establishment in the UK.
This resource is no longer maintained, for more information see
Practice note, EMI share option plans: requirements for the company: Trading activities requirement
.