Tax Plus Blog - Taper relief
Enterprise Management Incentives - HMRC Research
Date: 14th February, 2008 | Author: David Mansell | Comments: 0
HM Revenue & Customs released findings from research on the tax advantaged “EMI” share option schemes, earlier this month (more details are available at http://www.hmrc.gov.uk/research/report41-summary.pdf). The research followed discussions with employers and employees where EMI schemes have been introduced and it is no great surprise that the majority of people questioned were aware of some of the benefits of offering EMI options to key employees. Or that nearly all of them regarded EMI options as a key element in keeping their most valuable employees. Even with the proposed abolition of...
