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On 4th April 2018 HM Revenue & Customs (HMRC) issued an important but unexpected bulletin regarding the Enterprise Management Incentive (“EMI”) scheme.
The bulletin advises that:
It must be noted that this does not mean that the EMI scheme is to be withdrawn from 6 April 2018. The UK Government is working to make sure that the period between expiry of the existing approval and a decision by the EU Commission on a renewed approval is as short as possible.
In the meantime, affected companies are advised that:
It is important to note that any EMI options granted up to and including Friday 6 April 2018 should not be affected by the expiry of the current approval. This means that EMI options granted prior to this date will remain to be valid within the scheme.
Should you have any queries regarding the EMI scheme or your tax affairs in general, please contact George Lovell or Gareth Costello on 0161 767 1291 or email , .
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