Share schemes for SMEs: Enterprise Management Incentives

Philip Fisher, author of CCH's 'Employee Share Schemes' launches a series of articles to help directors of SMEs decide whether a share scheme will help their business and if so which one.

This week, he looks at Enterprise Management Incentives (EMI) and as we move into 2007, he will consider each of the other schemes approved by HM Revenue & Customs, the use of unapproved arrangements and the benefits of phantom share schemes.

Continued...