Emergency Budget 2010: EMI share incentive to look forward to…
Employees working for a company operating mainly outside of the UK are not able to benefit from the tax breaks offered under the Enterprise Management Incentive (EMI) regulations. The Finance Bill will bring in measures so that employees of a company with a permanent establishment in the UK, even though operating mainly overseas, will be able to benefit from EMI options granted on or after the date that the legislation receives Royal Assent.
Date: 22nd June, 2010
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