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Following the release of the Finance Bill 2013, it seems that the relaxation of the ER rules for EMI options goes a little further than expected.

We’ll be looking at this in more detail but it seems that HMRC are removing the 5% holding requirement and the twelve month waiting period requirement for shares acquired under an EMI scheme.

More details to follow, and as ever, the usual caveat of do not make any decisions based on this information until you have received your own expert advice!

By all means give Michael Burgess a call if you’d like to talk about this further on 01782 279615.


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