(b) Identify the most appropriate approved share option scheme for Happy Home Ltd. Outline

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(b) Identify the most appropriate approved share option scheme for Happy Home Ltd. Outline the scheme

requirements and the tax benefits of using it compared to the current unapproved scheme. (6 marks)

参考答案:

(b) Share option schemeThe scheme that is best suited to Happy Home Limited is the enterprise management incentive (EMI) scheme. This shareoption scheme is aimed at small fast growing companies, and because the potential risks are considered to be higher,

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