The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Certain tax-advantaged share option schemes will fail to qualify on flotation, most particularly the Enterprise Management Incentive (EMI) scheme.
The directors of employees holding qualifying EMI options should consider whether to allow employees to exercise those options immediately prior to flotation, where the options have not already become exe
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
To view our latest tax guidance content, sign in to Tolley® Guidance or register for a free trial.