Budget 2026 announced that the government will introduce legislation in Finance Bill 2026-27 to make changes to the Company Share Option Plan (CSOP) and Enterprise Management Incentives (EMI) schemes. The CSOP individual option limit will be increased to £120,000 (previously £60,000). The interaction between the CSOP and EMI individual options limits will be removed. The CSOP exercise period will be extended to 15 … Continue reading Budget 2026 – Changes to Employee Share Schemes →