EMI reform 2026: What mid‑market and scale‑ups need to know
ArticleWhat do the major reforms to Enterprise Management Incentives (EMI) mean for mid‑market and scale‑up businesses?
I lead the Employer Solutions tax team across the South region.
My team provides advice on all aspects of reward and incentives, employment taxes/payroll and global mobility tax and social security to a wide range of private, AIM and FTSE listed companies and the public sector. We also have considerable M&A experience and advise on all tax aspects of management and employee shareholdings as well as equity incentives.
I have over 18 years’ experience working in the London and regional market providing tax, reward and valuation advice to a wide range of private and listed companies. This includes AIM and FTSE listed companies including the FTSE 100. I specialise in the design, implementation and operation of equity and cash based incentive arrangements including:
I am also a qualified solicitor.
What do the major reforms to Enterprise Management Incentives (EMI) mean for mid‑market and scale‑up businesses?
How will the Autumn Budget 2025 affect you?
If your company doesn't qualify for EMIs you can consider Company Share Option Plans, growth shares, or hybrid schemes.