The vagaries of EU State Aid approvals probably pass most of us by. However, they have come centre stage for many SMEs with HMRC’s announcement that it is not expected that an extension to the UK’s existing State Aid approval for EMI options will be granted before 6th April, when the current approval expires. HMRC … Continue Reading
In a somewhat last-minute announcement, HMRC have changed the way that they expect EMI options granted prior to 6 April to be notified. Rather than requiring that all EMI options are notified electronically from 6 April, regardless of their date of grant, HMRC now only require that EMI options granted after 6 April 2014 are … Continue Reading
