Knowledgebank
Governance & Incentives
3 articles
Share Option Schemes (EMI)
Enterprise Management Incentive options offer taxadvantaged equity to employees, aiding retention and succession planning. Scheme rules must be HMRCapproved; th…
Cap Table
Short for "capitalisation table", this schedule shows all shareholders, option holders and their percentage holdings preand posttransaction. A clean cap table s…
Drag-Along / Tag-Along Rights
Dragalong enables majority shareholders to force minorities to sell on the same terms; tagalong protects minorities by allowing them to join a majority sale. Un…