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share option scheme

Our budget views in blue: Employee share schemes

22nd March 2012

EMI’s allow employers to reward their best employees selectively (unlike approved share schemes which need to be offered to everyone). The limit of the value of underlying shares subject to EMI options has risen from £120k to £250k – and will now automatically carry Entrepreneurs relief (10%) on. Capital gains rather than the normal 28% rate.   This is an ...read more