Rod (25marks) [ATX]
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Key topics: Share options under EMI scheme, Partnership, Loss relief available
Description: This question addresses the grant of share options to employees under the Enterprise Management Incentive (EMI) scheme and its capital gains tax implications, including base cost calculation. It also includes the calculation of partnership losses and how loss can be relived, and saving in each suggested method.
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Rod 1.1 Question annotation
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Rod 1.2 Answer part a
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Rod 1.3 Answer part b (1)
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Rod 1.4 Answer Part b (11)
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Rod