TaxCalc TV: Understanding Complex Share Schemes for Clients (plus EMI update)

About 50 minutes

About this event

Share schemes have a reputation for being specialist territory. Most of the value, though, comes from spotting the conversation early, not from drafting the paperwork. From April 6th 2026 the EMI scheme is open to companies with up to £120 million of gross assets and 500 employees, four times and double the old limits. Thousands of clients who were told "you don't qualify" now do.

Joined by Nick Wright (Director and Head of Corporate Tax, Jerroms Miller Specialist Tax), we'll cover:

What actually changed with EMI in April 2026 and which clients to go back to.
The realistic choices for an owner-managed business: EMI, CSOP, growth shares and straight share awards.
How to tell which one fits, in one client conversation.
The traps that cost clients the relief, valuations, working time, disqualifying events and the 6 July return.
Where a general practice should stop and bring in a specialist.

Hosted by

External speaker

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Nick Wright Head of Corporate Tax @ Jerroms Miller Specialist Tax

Nick Wright, FCA, CTA, is a Director and Head of Corporate Tax at Jerroms Miller Specialist Tax, an award winning firm of tax advisers providing support to accountants, tax advisers, solicitors and their clients. Nick is a regular contributor to various tax journals including Taxation magazine, Tax Journal, Tax Adviser and ICAEW Taxline, sharing his expertise with the broader professional community. Nick is also contributing author of Tolley Tax Planning and the Finance Act Handbook publications. Presenting regular lectures to fellow professionals through various CPD providers, including 2020 Innovation, MBL, CPDStore and a variety of CIOT and ICAEW branches. Nick is host of “The Tax Hour”, a podcast dedicated to sharing expert tax advice from the industry’s leading specialists.