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SS Rana & Co | India | 5 Jun 2020

EMI Moratorium relief extended till August 31, 2020- RBI

In reference to its earlier circular dated March 27, 2020[1] and April 17, 2020, the Reserve Bank of India (hereinafter referred to as ‘RBI’) has…
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Lewis Silkin | United Kingdom | 13 Mar 2019

Entrepreneurs’ relief: the brave new world

This is an update on the changes to the qualifying criteria for entrepreneurs’ relief introduced in the October 2018 Budget, amended in December and…
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Fox Williams LLP | United Kingdom | 31 Jan 2019

Entrepreneurs’ Relief - an update

Where available, Entrepreneurs’ Relief can reduce the rate of capital gains tax payable on the disposal of shares to 10% (down from the usual rate of…
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DLA Piper | United Kingdom | 7 Nov 2018

FCA report on money laundering and terrorist financing in the e-money sector

On 3 October 2018, the FCA published a thematic review on money laundering and terrorist financing in the e-money sector (Thematic Review). This…
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Baker McKenzie | Global | 24 Oct 2018

Global Equity Services Clients & Friends Quarterly Newsletter | October 2018

ESPPs are making a comeback! During the past 18 months, we have seen an increased number of US multinational companies express an interest in…
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Osborne Clarke | European Union, United Kingdom | 8 Jun 2018

EU State aid approval | HMRC confirms continuation of EMI - and a reminder about annual returns

Our recent Insight covered the European Commission’s announcement on 15 May 2018 that that it had approved the renewal of EU State aid for the…
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Morrison & Foerster LLP | United Kingdom | 31 May 2018

State Aid Approval Renewed for UK EMI Schemes

The European Commission has renewed state aid approval for the UK Enterprise Management Incentive (EMI) regime. Following an unexpected bulletin from…
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Cooley LLP | European Union, USA | 17 May 2018

EMI Update: EU State Aid Renewed on May 15, 2018

Following the expiration of the European Commission (the Commission) state aid approval for the UK's Enterprise Management Initiative (EMI) scheme on…
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Penningtons Manches Cooper LLP | European Union, United Kingdom | 16 May 2018

UK companies can continue to run EMI schemes until EU withdrawal date

After more than a month in limbo, yesterday the European Commission approved the UK’s ability to keep offering Enterprise Management Incentives (EMI)…
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Proskauer Rose LLP | United Kingdom | 7 May 2018

Enterprise management incentive (EMI) options State Aid approval

We referred in the April UK Tax Round Up to the expiry of the EU's State Aid approval for EMI options. Fortunately, this has been resolved rapidly…
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