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
Articles from this Author
1st November, 2018
Budget 2018 - Changes for businesses
22nd October, 2018
Making the most out of your home? Rent a room relief
3rd May, 2018
Tax changes for non-resident corporate landlords
4th April, 2018
EMI options - a current risk
Contact Business Service Partners
Choose from the drop down menu below to select a Partner to contact.
Sandy Bell, Partner in Rickmansworth considers the merits of Furnished Holiday Lettings in Optima magazine… twitter.com/i/web/status/1…
For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole