As some respondents identified the tax rules around research institution spin-out companies as a more significant consideration for the research sector than the availability of EMI for academic employees. HMRC proposes to review this area with stakeholders in the run up to Budget 2013. Further details can be found in Chapter 3 of the summary of responses. PraxisUnico has expressed interest in being involved in this review.
Click here to view PraxisUnico's response to the HMRC: EMI Consultation
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