Knowledge Centre Category: E

Enterprise Management Incentive (EMI)

An Enterprise Management Incentive scheme is a government-approved share option arrangement designed to help smaller trading companies attract, motivate and retain key staff in a highly tax-efficient way. Green Accountancy advises companies on EMI scheme eligibility, setup and the associated annual HMRC reporting obligations.

Enterprise Investment Scheme (EIS)

The Enterprise Investment Scheme offers tax relief to individuals who invest in new shares of qualifying early-stage trading companies, including 30% income tax relief and Capital Gains Tax exemption after three years. It is a powerful tool for growing businesses looking to attract investment from individuals who might otherwise be deterred by risk.

Electric Vehicles (EVs)

Electric Vehicles (EVs) are zero-emission vehicles are cars and vans that produce no direct exhaust emissions, and are subject to specific tax treatment including favourable benefit-in-kind rates for employees who use them as company vehicles.