I hurried into the local department store to Microsoft 70-483 Exam grab1 some last minute Chirsmas gifts. I looked at 300-101 dumps all the people and grumbled2 to myself. I would be in here forever and Examtestview I just had so much 300-101 practice test to do. Chirsmas was Examtestview beginning to become such a drag. I kinda wished that I could just sleep 300-101 practice test through Chirsmas. But I hurried the best I could through all the 300-101 exam dumps people to Bestexamview the toy department. Once again Bestexamview I kind of mumbled3 300-101 pdf to myself at 300-115 Dumps PDF the prices of Bestexamview all these toys, and wondered if the grandkids would even play whit4 them. I found myself in the doll aisle5. Out of the corner of my eye I saw a little boy about 5 holding a lovely doll.He kept touching6 300-115 Dumps PDF her 300-101 pdf hair and he 300-101 dumps held her so gently. I could not seem to help myself. I just kept loking over at the little boy and wondered who the doll was Microsoft 70-483 Exam for. I 300-101 exam dumps Bestexamview watched him 300-101 practice test turn to 300-101 exam dumps a woman and he called his aunt by name and said, “Are 300-101 pdf 300-115 Dumps PDF you sure I 300-115 Dumps PDF don’t have enough money?” She Microsoft 70-483 Exam replied a bit impatiently, “You know that Microsoft 70-483 Exam Microsoft 70-483 Exam you don’t have enough money for it.” 300-115 Dumps PDF The Bestexamview aunt told the 300-101 exam dumps little boy not to go anywhere that she had to go and get some other things and would be back Examtestview in a few minutes. And then she left the aisle. The boy continued to Microsoft 70-483 Exam 300-101 practice test Bestexamview hold the doll. After a bit 300-101 practice test I asked Bestexamview the boy who the Examtestview doll was for. He said, “It is the doll my 300-101 pdf sister wanted so badly for Chirsmas. She just 300-101 dumps knew that Santa would Examtestview bring it. “I told him that 300-101 dumps maybe Santa was going to bring it . He said, “No, Santa can’t go where my sister is…. I Microsoft 70-483 Exam have to give Microsoft 70-483 Exam 300-101 dumps the doll to 300-101 dumps my Mama to take to her. 300-101 dumps “I asked him where his siter was. He looked at me with the saddest eyes and said, 300-101 practice test “She 300-101 dumps was gone to be with Jesus.

My Daddy says that Mamma is 300-101 exam dumps going to have to go be with her.” My heart nearly stopped beating. Then 300-101 practice test the boy looked at me again and said, Examtestview “I 300-115 Dumps PDF told my Daddy to tell my Mama not to go yet. I told him to tell 300-115 Dumps PDF her to wait till I got back from the store.” Then he asked me if i wanted to see 300-101 practice test his 300-101 practice test picture. I told him I’d love to. Bestexamview He pulled out some picture he’d had 300-101 exam dumps taken at Bestexamview 300-101 practice test the front of the store. He said, “I want my Mama to 300-101 exam dumps take this with her so the dosen’t ever forget me. I love Bestexamview my 300-101 exam dumps Mama so very much Examtestview and I wish she Bestexamview Microsoft 70-483 Exam dind not have to Microsoft 70-483 Exam leave me.But Examtestview Daddy says she will need to be with my sister.” I saw 300-101 pdf 300-101 practice test that the little boy had lowered his head and had grown so qiuet. While he was 300-101 exam dumps not looking I reached 300-101 dumps into my purse and 300-115 Dumps PDF pilled out Microsoft 70-483 Exam Examtestview a handful of bills. I asked the little boy, 300-101 practice test 300-101 dumps “Shall we count that miney one 300-101 dumps Examtestview more time?” He 300-115 Dumps PDF grew excited and said, “Yes,I just 300-101 practice test know it has to be enough.” So I slipped my money in with his and we began to count it . Of course it was plenty for the doll. He softly said, “Thank 300-101 pdf you Bestexamview Jesus Examtestview for giving me enough money.” Then 300-101 exam dumps the boy said, 300-101 pdf “I just asked 300-101 exam dumps 300-115 Dumps PDF Jesus to give me enough money to buy this doll Examtestview so Mama Examtestview can Microsoft 70-483 Exam take it with her to 300-101 pdf give my sister. And he heard my 300-101 practice test 300-101 exam dumps prayer. I wanted to ask 300-101 pdf him give for enough to Microsoft 70-483 Exam buy my Mama 300-101 pdf a white rose, but I didn’t ask him, but he gave 300-101 practice test me enough to buy the doll Bestexamview and a rose for my 300-101 exam dumps Mama. She loves white rose 300-101 exam dumps so 300-101 pdf much. “In 300-101 exam dumps a 300-115 Dumps PDF few 300-101 dumps minutes the aunt 300-101 dumps came back and I wheeled my cart away. I could not Bestexamview keep from 300-101 practice test thinking about the little boy 300-101 pdf as I finished my 300-101 dumps shoppong in a ttally different spirit than 300-115 Dumps PDF when I had started. And I kept remembering a story I had seen in the newspaper several days earlier about a drunk driver hitting a car and killing7 300-115 Dumps PDF a little girl 300-115 Dumps PDF and Examtestview the Mother was in serious condition. The family was Microsoft 70-483 Exam deciding on whether to remove 300-115 Dumps PDF the life support. Now 300-101 exam dumps 300-101 pdf surely this 300-115 Dumps PDF Bestexamview little boy did not belong with that story.Two days later I read in the paper where the family had disconnected the Examtestview life support and the young woman had 300-101 pdf 300-101 dumps died. I could not forget the little Examtestview Microsoft 70-483 Exam boy and 300-101 pdf just kept wondering if the two were somehow connected. Later that day, I could not help Microsoft 70-483 Exam myself and I went out Bestexamview and bought aome white roses and took them to the funeral home where the yough woman was .And there she was holding a lovely white rose, the beautiful doll, and the picture of the little boy in the store. 300-101 dumps I left there in 300-101 pdf tears, thier life changed forever. The love that little boy had for his little sisiter and his mother was overwhel. And in a split8 second a drunk driver had ripped9 the life of that little boy to pieces.

In April 2018, HMRC announced that the EU had not yet approved the tax relief attached to EMI. This delay created uncertainty for companies wanting to grant EMI options. On 15 May, the EU confirmed their approval of EMI. EMI’s status as the most tax-advantaged share scheme is once again assured.

The degree of controversy this created shows how important the EMI tax relief is for businesses” noted Nigel Mason, director of Granted. “I’m pleased that UK companies can once again recruit and motivate key employees with complete confidence that the tax advantages of their EMI options are safe.”

What happened?

In April, HMRC announced that EMI options required approval from the EU. HMRC noted that the previous approval expired on 5 April. This raised the concern that new EMI options ‘may’ not benefit from the favourable tax treatment.

Even though the UK is leaving the EU, we are still governed by state aid rules in the meantime. The EU could in theory have insisted that tax reliefs claimed without EU approval be recovered from tax payers. This was always a theoretical rather than likely risk, but it was enough to create doubt. Incidentally, EMI was operated between 2000 and 2009 in breach of EU state aid rules without EU approval, and no action was taken to recover the tax relief.

Is any specific action required to benefit from the new approval?

No. The EMI legislation and HMRC processes (including advance assurance, valuation approvals and registration of plans and options) were never changed.  Therefore any EMI options granted and registered with HMRC using the pre-existing procedures will qualify for the EMI tax relief as normal.

What about options granted between the expiry of the previous approval and the date of the new approval?

From the wording of the announcement (see http://europa.eu/rapid/press-release_MEX-18-3803_en.htm) we understand that the new approval serves as an extension of the existing approval.

Therefore all options should be covered even if granted on a date between 6 April and 15 May.