Karen Cooper, partner and Natalie Smith, associate, Osborne Clarke, consider the importance of share valuation when granting Enterprise Management Incentive options and review HMRC's valuation practice
Karen Cooper partner and Natalie Smith associate Osborne Clarke consider the importance of share valuation when granting Enterprise Management Incentive options and review HMRC's valuation practice
Enterprise Management Incentive (EMI) options are a popular and tax-efficient method of granting options to employees in smaller and medium-sized companies. This is likely to remain the case even after the introduction of a flat rate of capital gains tax and the abolition of taper relief. Determining the value of the shares over which options are granted is an integral part of the establishment of a successful EMI arrangement. However recent experience has shown that the Shares and Assets Valuation...
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Karen Cooper, partner and Natalie Smith, associate, Osborne Clarke, consider the importance of share valuation when granting Enterprise Management Incentive options and review HMRC's valuation practice
Karen Cooper partner and Natalie Smith associate Osborne Clarke consider the importance of share valuation when granting Enterprise Management Incentive options and review HMRC's valuation practice
Enterprise Management Incentive (EMI) options are a popular and tax-efficient method of granting options to employees in smaller and medium-sized companies. This is likely to remain the case even after the introduction of a flat rate of capital gains tax and the abolition of taper relief. Determining the value of the shares over which options are granted is an integral part of the establishment of a successful EMI arrangement. However recent experience has shown that the Shares and Assets Valuation...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
