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Non-UK residents are subject to income tax in the UK on UK-sourced income. However, they do have a choice to

Many start-up companies would like to incentivise their employees and an EMI scheme for the award of options is an ideal way to do this.

The Supreme Court has recently published their decision on a case that involved share options.

Discounts play an important role in ensuring that EMI shares are not overvalued and can reduce the price per share significantly. There is no “one size fits all” approach.

Our work experience student Bailey considers: should I invest in small businesses to make the most of changes to the

When a private company’s shares are bought and sold by unrelated third parties, such as in a buy-out situation, the value of the shares will be the price negotiated by the parties.