Interested in paying only 10% tax on your share-based gains? Don't miss out – you and your company may still be able to qualify
"Enterprise Management Incentives" or "EMI" - whilst not the catchiest label, this UK share option scheme offers tremendous tax-efficiencies for employees and directors of companies that qualify to use them. Better still, the Government has announced its intention to bring new legislation into force in April 2013 which will extend the even more remarkable "entrepreneurs' relief" tax treatment to certain EMI option shares.
09 January 2013