EMI and Unapproved Options vs Growth Shares calculator

The calculations below are based on a few assumptions.

No other shares have been issued
Current shareholders have paid nothing for their shares (and will be subject to CGT at 20% on sale)
EMI Options are exercised at current share price, only on exit (and will be subject to Entrepreneurs' Relief CGT at 10%)
Unapproved Options are exercised at current share price, only on exit (and will be subject to Income Tax at 40%)
Proceeds from EMI and Unapproved Options exercised are added to exit valuation
Growth Shares are issued at a hurdle above current share price (and will be subject to CGT at 20% on sale)

Business valuation

Name –

Net benefit for EMI Options –

Net benefit for Unapproved Options –

Net benefit for Growth Shares –

Name –

Net benefit for EMI Options –

Net benefit for Unapproved Options –

Net benefit for Growth Shares –

Name –

Net benefit for EMI Options –

Net benefit for Unapproved Options –

Net benefit for Growth Shares –

Name –

Net benefit for EMI Options –

Net benefit for Unapproved Options –

Net benefit for Growth Shares –

Name –

Net benefit for EMI Options –

Net benefit for Unapproved Options –

Net benefit for Growth Shares –