(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)
正确答案：(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,
