An employee in a company making an R&D claim received a salary as well as a significant EMI share award. Never come across this before and wanted to make sure that the company couldn't claim the value of the EMI shares as part of her remuneration package. Any opinions would be greatly received.
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Please clarify
Are you talking about the value of the shares subject to the option, or the CT deduction allowed on exercise? And I assume that you are asking whether it could be included when calculating the enhanced R&D relief?
In which case, I suggest that you read ...
... CTA 2009 s1123. You'll find the answer there.