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In this episode of The UK Tax Podcast, John Kavanagh explains the essentials of Enterprise Management Incentive (EMI) options, a highly tax-efficient way for smaller businesses to attract and retain key employees. He covers the qualifying conditions, tax advantages, and planning points, with a particular focus on the recent changes to Business Asset Disposal Relief (BADR) rates. From April 2025, qualifying EMI share disposals may be taxed at 14%, rising to 18% from April 2026. This episode is a concise and up-to-date guide to EMI schemes in the current tax landscape.