CGT mitigation for employee shareholders – David Cohen discusses.

CGT mitigation for employee shareholders – David Cohen discusses.

 Tax planning for employee share schemes used to be – and largely still is – about avoiding income tax and paying only capital gains tax. However, two recent developments, both activated by FA 2013, will give a signicant number of employees the opportunity to be more ambitious. Most holders of enterprise management incentive (EMI) options should in future pay CGT at a. Read more

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