
Issuing free shares (or alternative share options) to employees can work as a strategic response to cashflow restraints and recruitment.
EMI is a tax-efficient, HMRC-approved, flexible way to reward and retain key people, without giving away control.
Recent EMI changes will significantly widen access to one of the most powerful tax-efficient tools for attracting and retaining talent.

While all details of Growth Shares require attention, the initial and most critical step is ensuring the entire plan is fully compliant.