Eligibility rules 'restrict staff share schemes'. By Dan Martin

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Restricted eligibility criteria are preventing nearly two-thirds of employers from setting up employee share schemes, according to research by CCH.

To launch a new book, 'Employee Share Schemes' by Chantrey Vellacott DFK remuneration partner Philip Fisher, CCH asked accountants in both practice and business about their experiences with such schemes.

As well as finding eligibility criteria to be a problem, 63% of respondents wanted to see the Enterprise Management Incentives (EMI) scheme extended to allow all companies to take part.

Under the current regulations, tax advantaged options over shares with a market value of up to 100,000 may be granted to each employee, subject to a maximum company limit of 3 million. The shares must be in a qualifying independent trading company that has gross as...

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