Corporation tax deduction for EMI share options

February 2006
Accountancy;Feb2006, Vol. 137 Issue 1350, p92
Trade Publication
The article focuses on draft legislation to be published by Great Britain's Revenue & Customs by the end of February, 2006, regarding corporate tax deductions from employee shares acquired by the exercise of enterprise management incentive (EMI). The new legislation clarifies 2003's Schedule 23 to the Finance Act.


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