Articoli a cura di Angelo Chirulli

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

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