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03 July 2012
Consultation to oversome academics' problem
Further to the Budget announcement that enterprise management incentives (EMIs) may be extended to academics employed by a qualifying company, HMRC have published a consultation on how the measure should be implemented.
Academic employees who develop ideas or research into commercial products may sometimes only work part-time for a company, which can make it difficult for them to satisfy the working time requirement.
The consultation considers how the legislation should be amended to overcome this issue.
Comments should be emailed by 18 September.
