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This notice applies to supplies made on or after 1 January 2021.
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Published 4 April 2014
Last updated 17 October 2022
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Discretion clauses in EMI option agreements
HMRC has updated guidance in the Employee…
Published 24 August 2015
Last updated 13 October 2022
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Published 8 May 2013
Last updated 13 October 2022
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Published 8 May 2013
Last updated 13 October 2022
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