I have a client who received EMI options in 2010 and exercised them options in 2013. The shares were sold in 2015.
The HMRC website states that ER relief is avaiable on shares 'you got' from an EMI scheme after 5/4/13.
I'd appreciate if anyone could confirm if the options were exercised after 5/4/13 if my client would be entitled to ER.
Many thanks
Tracy
Replies (1)
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Yes, provided the options were exercised after 05/04/12 which you state they were then a post 05/04/13 disposasl will attract ER. Obviously, all other EMI conditions need to be met!