My client who has experience in businesses who implement enterprise management incentives (EMI) is looking for a viable alternative and has heard about company share option plans (CSOP). Could you provide some guidance on the difference between CSOPs and EMIs?

CSOP and EMI share schemes are great options when considering a tax-advantaged share scheme available to employees. They have some similarities but some striking differences which might change your perspective on which is best for your business. Those similarities and differences can be divided into two sub-sections: eligibility and taxation.