[...] Print this page Download everything on this page (zip file) Kevin Nicholson Download file (387k) 13/05/2008 11:30 There has been an upturn in interest from private companies across the UK seeking to set up tax efficient employee share option schemes. However, due to impending changes in this year's Finance Act time is running out for large private businesses to make use of this incentive, warns PricewaterhouseCoopers LLP.When the Finance Act gains Royal Assent in July, the enterprise management incentive (EMI) scheme, which provides businesses with a tax efficient means of rewarding senior managers with share options, will no longer be open to companies with 250 employees or more. Currently, most trading companies with gross assets worth less than £30 million can set up an EMI scheme, regardless of how many people they employ. EMI schemes are one of the more effect [...]