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14 Mar 2008
Changes to the enterprise management incentive scheme (EMI) could cost the workers of small businesses tax reliefs.
In the Budget chancellor Alistair Darling said he would increase the value of tax-free share options for SME staff with assets worth less than £30m.
But Darling also limited the scheme to businesses with less than 250 employees.
'This is especially disappointing when often such successful businesses, which have created employment, are competing for management talent among private-equity backed and listed businesses who are able to offer management the opportunity for capital growth through shares,' Kevin Nicholson, head of entrepreneurs at PricewaterhouseCoopers told The Independent.
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Briefings
By looking at the reasons supplier statements became unfashionable, and the reasons why it is different today, this paper delves into the many benefits that can be obtained by automating the process.
Having a real and true view of your organisation’s current financial position, and having the right systems and processes in place, will ensure that you can make strong choices and are ready to capitalise on opportunities
AccountancyAgeInsight is a frequently updated resource centre for finance professionals, offering a free and easy-to-use digital library of briefings, white papers and other information resources. 
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