EMI Share Options: the Complete Guide

The definitive book on the employee share schemes covering every aspect of the topic was much shorter 30 years ago than David Cohen’s new volume on enterprise management incentives.

That is a comment on the increasing complexity of this area rather than a suggestion that the author has included anything extraneous in his practical and helpful guide.

As a solicitor Cohen believes in running through legislation methodically and explaining in intelligible language what it means and how it works in practice.

The main strength of this volume is it contains a good number of examples that should make the impenetrable intelligible even for an average practitioner who does not specialise in the subject.

The author provides clear interpretations from legislation that is anything but. These come from his own knowledge or from HMRC sources either published or derived from meetings or conversations.

The conclusion...