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Taxation of EMI options: Tax advantages of EMI options

Taxation of EMI options: Taxable exercises of EMI options

Taxation of EMI options: Charge on the exercise of discounted options

Taxation of EMI options: Charge on the exercise of an option where the shares are free

Taxation of EMI options: Tax consequences of exercise of an option following a disqualifying event

Taxation of EMI options: Charge on exercise of an option following a disqualifying event

Taxation of EMI options: Charge on exercise of a discounted option following a disqualifying event

Taxation of EMI options: Disqualifying events relating to the relevant company

Taxation of EMI options: Disqualifying events relating to an employee

Taxation of EMI options: Disqualifying events 鈥� varying the terms of the option

Taxation of EMI options: Disqualifying events 鈥� alterations of share capital

Taxation of EMI options: Disqualifying events 鈥� share conversions

Taxation of EMI options: Disqualifying events 鈥� grant of a Schedule 4 CSOP option

Taxation of EMI options: Options over restricted shares

Taxation of EMI options: Section 431 election 鈥� effect of election for restrictions to be ignored

Taxation of EMI options: Effect of section 431 election on discounted options over restricted shares - example

Taxation of EMI options: Other events triggering an income tax charge

Taxation of EMI options: National Insurance

Taxation of EMI options: Capital Gains Tax

Taxation of EMI options: Capital Gains Tax 鈥� example

Taxation of EMI options: Corporation Tax