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United Kingdom: HMRC has published revised guidance on the exercise of a discretion for EMI options

On 14 October, HMRC published a new section of the Employee Tax Advantaged Share Scheme User Manual (ETASSUM54300), which provides guidance… ....

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Tax news in brief

Highlights from the broader tax news for the week ending 19 October 2022, including: new electronic refund system for UK VAT incurred by non-UK businesses; and potential claims for incorrect HMRC advice on EMI options.
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