Ricerca in corso...
For UK based small and medium-sized enterprises (SMEs), the most popular of the tax advantaged arrangements is EMI options. These are available to most UK trading companies or groups of companies with gross assets of not more than £30 million and less than 250 full-time equivalent employees. Some trading activities, such as banking and property development, prevent a company from participating. The maximum value of all unexercised options per company/group cannot exceed £3 million and the maximum value of unexercised options held by an individual cannot exceed £250,000. This guide will provide you with all the information about this relevant UK share scheme
Successive Governments have recognised that encouraging businesses to undertake Research and Development (R&D) activities in the UK is vital for the health of the UK economy and the tax benefits on offer have become steadily more attractive - Le agevolazioni fiscali per le spese di ricerca & sviluppo nel Regno Unito
