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Where Taxpayers and Advisers Meet

Entrepreneurs Relief and EMI

Joined:Wed Dec 29, 2021 4:14 pm
Entrepreneurs Relief and EMI

Postby phodges » Wed Dec 29, 2021 4:23 pm

I am director in a start business. As investor, under SEIS/EIS I already own 2.5% of the business.
We have agreed that I will take share options which will give me a further 10% share of the company.

It is the expectation that we will sell the business in three years when I exercise the options.

Is there an advantage to putting the options within an EMI or will I get the same benefit from exercising Entrepreneurs Relief without an EMI scheme?

Many thanks

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