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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
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Enterprise Management Incentives (EMI): Supplementary and Definitions: Appeals against determination of market value

The employer company can appeal against the value determined by HMRC. The appeal is made to the tribunal (Paragraph 56).

The appeal must be made by the company within 30 days of the notice of determination being given to the company (Paragraph 57).