By offering a tangible and valuable interest in the success of the business, EMI schemes have been shown to improve retention rates, boost productivity and accelerate growth.

Share options granted to eligible employees attract no income tax and just 10 per cent Capital Gains Tax (CGT) on profits on sale, making them a highly tax-efficient reward.

From exit-only vesting arrangements to time-based structures, there are several options available to keep employers in control of share option schemes.