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EMI options – getting better

The draft finance bill has relaxed the requirements for entrepreneurs’ relief on shares acquired under EMI options.  Such shareholders do not have to own at least 5% of the shares and can count the option period toward the required years’ ownership.

There are some details to consider but generally this should make EMI options even more attractive.

 

 

Date: 28th January, 2013
Author: Cathy Corns

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