EMI Share option tax breaks ‘to continue until 2018’

Tax breaks designed to help small businesses retain key staff will now be available until 2018, the Government has announced.

Earlier this month, the Treasury confirmed that it had secured the ‘long-term future’ of Enterprise Management Incentives (EMI), after gaining state aid approval from the European Commission.

The eligibility criteria is also being extended to allow firms that carry out overseas activity to take advantage of the incentive scheme.