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ETASSUM52000 | Enterprise Management Incentives (EMI): Qualifying companies: Contents

From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual

Contents24 entries

  1. ETASSUM52010Enterprise Management Incentives (EMI): Qualifying companies: Introduction
  2. ETASSUM52020Enterprise Management Incentives (EMI): Qualifying companies: Advance assurance that a company will qualify for EMI
  3. ETASSUM52030Enterprise Management Incentives (EMI): Qualifying companies: Independence requirement
  4. ETASSUM52031Enterprise Management Incentives (EMI): Qualifying companies: Arrangements leading to loss of Independence
  5. ETASSUM52040Enterprise Management Incentives (EMI): Qualifying companies: Qualifying subsidiaries
  6. ETASSUM52050Enterprise Management Incentives (EMI): Qualifying companies: Qualifying property managing subsidiaries
  7. ETASSUM52060Enterprise Management Incentives (EMI): Qualifying companies: Gross assets requirements
  8. ETASSUM52070Enterprise Management Incentives (EMI): Qualifying companies: Number of employees requirement
  9. ETASSUM52080Enterprise Management Incentives (EMI): Qualifying companies: Trading activities & UK permanent establishment requirement
  10. ETASSUM52090Enterprise Management Incentives (EMI): Qualifying companies: Trading activities requirement for a parent company
  11. ETASSUM52100Enterprise Management Incentives (EMI): Qualifying companies: Excluded activities
  12. ETASSUM52105Enterprise Management Incentives (EMI): Qualifying companies: Excluded activities: Substantial part
  13. ETASSUM52110Enterprise Management Incentives (EMI): Excluded activities: Dealing in goods otherwise than in ordinary wholesale and retail distribution
  14. ETASSUM52120Enterprise Management Incentives (EMI): Excluded activities: Leasing of certain ships
  15. ETASSUM52130Enterprise Management Incentives (EMI): Excluded activities: Receipt of royalties or licence fees
  16. ETASSUM52140Enterprise Management Incentives (EMI): Excluded activities: Property development
  17. ETASSUM52150Enterprise Management Incentives (EMI): Excluded activities: Shipbuilding, coal and steel production
  18. ETASSUM52160Enterprise Management Incentives (EMI): Excluded activities: Hotels and comparable establishments
  19. ETASSUM52170Enterprise Management Incentives (EMI): Excluded activities: Nursing homes and residential care homes
  20. ETASSUM52180Enterprise Management Incentives (EMI): Excluded activities: Provision of facilities for another business
  21. ETASSUM52190Enterprise Management Incentives (EMI): Qualifying companies: Excluded activities: banking, insurance, money-lending, debt-factoring, hire-purchase financing or 'other' financial activities
  22. ETASSUM52200Enterprise Management Incentives (EMI): Excluded activities: providing legal or accountancy services
  23. ETASSUM52210Enterprise Management Incentives (EMI): Excluded activities: farming or market gardening
  24. ETASSUM52220Enterprise Management Incentives (EMI): Excluded activities: holding, managing or occupying woodlands, any other forestry activities or timber production