Jackie Wheaton answers a query on a corporation tax deduction for issuing shares to employees
There are viable alternatives to EMI if a company does not qualify or an individual employee does not meet the criteria to participate. Thomas Dalby sets out the key considerations for advisers.
In Essack, the FTT decided that a payment to surrender a share option fell within ITEPA 2003 s 401 because it arose on the termination of employment. This seems at odds with HMRC’s guidance and another tribunal decision, writes Nigel Doran.
Sarah Nicholson answers a query on the impact of the proposed measures on share option gains