Moorcrofts LLP

06/02/2026

Over the past few weeks, we’ve been exploring how EMI schemes are getting a major upgrade, with expanded eligibility and increased attractiveness for growing businesses 👇

https://moorcrofts.com/emi-schemes-get-a-major-upgrade-with-expanded-eligibility-and-attractiveness/

Now, let us introduce you to our outstanding corporate team, the powerhouse behind advising businesses on EMI schemes and helping them attract, reward and retain top talent.

To learn more about our dedicated team, explore their profiles on our website’s team page - Teri Hunter, William Pearce, Barry Maytum, Kate Prentis, Ash Sangha, Conor Stacey, Danil Galushko, Heather Stewart, Kirsty King and Tom Robinson.

https://moorcrofts.com/services/corporate-law/

04/02/2026

EMI schemes: what’s changed and what should businesses do next?

The 2025 Autumn Budget brought several important updates to Enterprise Management Incentive (EMI) schemes but what do they actually mean in practice?

In our latest episode of the Moorcrofts Means Business Podcast, Corporate Solicitors Heather Stewart and Conor Stacey break down the changes and answer the questions businesses are already asking.

They cover:

🎙 Eligibility changes and higher limits
🎙 Company-wide share option updates
🎙 The move from a 10-year to 15-year exercise window
🎙 HMRC reporting and notification updates

Whether you’re considering EMI for the first time or already have a scheme in place, this episode offers clear, practical insight.

🎧Listen here 👇

https://www.buzzsprout.com/1189538/episodes/18479349

03/02/2026

Big changes are coming for EMI schemes!

From April 2026, the government is widening the eligibility criteria:

• Employee limit increases from 250 → 500
• Gross assets threshold rises from £30m → £120m
• Overall value of shares under option doubles £3m → £6m
• Exercise period extended from 10 → 15 years, with potential adjustments for existing schemes

Plus, from April 2027, companies will no longer need to notify HMRC when granting EMI options—the process will be included in annual returns, reducing administrative burdens.

Could these changes make an EMI scheme a fit for your business, or help you get more from an existing scheme?

To find out more, read the full blog 👇

https://moorcrofts.com/emi-schemes-get-a-major-upgrade-with-expanded-eligibility-and-attractiveness/

Following the Autumn Budget on 26 November 2025, the UK Chancellor Rachel Reeves announced that the qualification criteria for enterprise management incentive (EMI) schemes will be significantly widened from April 2026. From 06 April 2026, the eligibility thresholds are to...

02/02/2026

We are looking for a Legal Secretary to join our small but well-respected Administration Support team at Moorcrofts LLP.

Are you an organised and proactive professional with strong secretarial experience, looking to make a real impact within a friendly, busy corporate law team?

If so, apply by sending your CV to Joe Hughes at joe.hughes@moorcrofts.com

or call 01628 470000 for an initial, informal chat about the role.

View the full job role here 👇

https://moorcrofts.com/careers/legal-secretary/

30/01/2026

EMI Schemes get a major upgrade from April 2026!

With expanded eligibility thresholds, increased limits and reduced administration, Enterprise Management Incentive (EMI) schemes are set to become more accessible and attractive for growing businesses.

If you’re looking to incentivise, reward and retain key employees or review an existing EMI scheme expert legal advice can help you make the most of these changes and ensure your scheme aligns with your business goals.

Get in touch👇

📧 Email: team@moorcrofts.com

📞 Phone: +44 (0) 1628 470000

🌐 Web: https://moorcrofts.com/

29/01/2026

In this month’s Employment Insights, we’ve got three timely topics for you:

1️⃣ Delay in feedback doesn’t automatically mean racial discrimination 👇

https://moorcrofts.com/delay-in-feedback-doesnt-automatically-mean-racial-discrimination/

2️⃣ Paternity leave and parental leave to become one day rights from April 2026 👇

https://moorcrofts.com/paternity-leave-and-parental-leave/

3️⃣ Tribunal incorrectly concluded that a Claimant’s compensation be reduced by 100% 👇

https://moorcrofts.com/tribunal-incorrectly-concluded-that-a-claimants-compensation-be-reduced-by-100/

As always, if you have any Employment Law or HR questions, whether related to these topics or something else, our Employment Team is here to help.

Contact our Employment Partner, Lindsey Abbott.

28/01/2026

What do the 2025 Autumn Budget changes mean for EMI schemes?

In our latest episode of the Moorcrofts Means Business Podcast, Corporate Solicitors Heather Stewart and Conor Stacey unpack the latest updates to Enterprise Management Incentive (EMI) schemes and what they mean for ambitious, growing businesses.

They discuss how the recent Budget announcements could open up EMI schemes to more companies, as well as the key points existing EMI holders need to keep in mind.

Topics include:

🎙Updated employee and gross asset limits
🎙 Changes to the overall share option cap
🎙The extension of the option exercise period to 15 years
🎙 What’s changed around HMRC notification and reporting

🎧 If you’re scaling your business or reviewing your employee incentive strategy, this episode is well worth a listen 👇

https://www.buzzsprout.com/1189538/episodes/18479349

27/01/2026

Could your business now benefit from an EMI scheme?

With the expanded eligibility thresholds, more companies may be able to set up EMI schemes to incentivise their employees. If you already have a scheme, the increased exercise period could offer additional flexibility—but this doesn’t apply automatically.

To find out more, read the full blog 👇

https://moorcrofts.com/emi-schemes-get-a-major-upgrade-with-expanded-eligibility-and-attractiveness/

Following the Autumn Budget on 26 November 2025, the UK Chancellor Rachel Reeves announced that the qualification criteria for enterprise management incentive (EMI) schemes will be significantly widened from April 2026. From 06 April 2026, the eligibility thresholds are to...

26/01/2026

Progress your legal career with Moorcrofts!

We’re looking for a Senior Commercial Lawyer (5+ PQE) to join our growing Commercial Tech Team in Marlow. If commercial contracts, AI, SaaS, PaaS/IaaS, DPAs, IoT, and M&A excite you, this could be the role for you.

You’ll advise a varied client base on IP licensing, data protection, cloud computing, development agreements, web terms, and wider commercial contracts, while supporting our Corporate Team on business sales and acquisitions.

Join a dynamic, supportive team, manage your own caseload, and help shape the future of the practice. Competitive salary and benefits included.

Send your CV to Joe Hughes at joe.hughes@moorcrofts.com
or call 01628 470000.

Find out more here 👇

https://moorcrofts.com/careers/senior-commercial-lawyer/

23/01/2026

EMI schemes are getting a major upgrade from April 2026!

Eligibility thresholds are increasing, the overall share option value and exercise period are expanding and EMI grant notifications to HMRC will be removed from April 2027, reducing administration.

With these changes, we’re already receiving a lot of questions.

Here are the top five we’re asked most often.

Comment below or get in touch 👇

📧 Email: team@moorcrofts.com

📞 Phone: 01628 470000

🌐 Web: moorcrofts.com

21/01/2026

Using EMI schemes to attract and retain talent as you grow

Employee share schemes can be a powerful tool but only if they’re structured correctly.

In the latest episode of the Moorcrofts Means Business Podcast, Corporate Solicitors Heather Stewart and Conor Stacey explore how recent EMI scheme changes announced in the 2025 Autumn Budget could benefit growing companies.

They explain:

🎙 Who may now be eligible for EMI schemes
🎙 What the increased limits mean in practice
🎙 How the extended exercise period could impact long-term planning
🎙 What businesses with existing EMI arrangements should review now

🎧 A practical listen for founders and leadership teams thinking about incentivising key people as their business scales 👇

https://www.buzzsprout.com/1189538/episodes/18479349

20/01/2026

From April 2027, companies will no longer need to notify HMRC when granting EMI options – this step will be rolled into the EMI annual return instead.

This change is designed to reduce administrative burdens and make it easier for businesses to reward employees with share incentives that truly align them with company growth.

How could this shift in EMI rules impact your company’s approach to employee incentives?

To find out more, read the full blog 👇

https://moorcrofts.com/emi-schemes-get-a-major-upgrade-with-expanded-eligibility-and-attractiveness/

Following the Autumn Budget on 26 November 2025, the UK Chancellor Rachel Reeves announced that the qualification criteria for enterprise management incentive (EMI) schemes will be significantly widened from April 2026. From 06 April 2026, the eligibility thresholds are to...