Government keep all schemes that give tax relief under review. Evaluations of the Enterprise Investment Scheme (EIS) and the Enterprise Management Incentives (EMI) scheme have recently been published on the HMRC website.
Budget 2008 announced:
a consultation on how EIS could be made simpler and more accessible;
an increase in the annual investor limit of EIS from £400,000 to £500,000 to further stimulate investment in smaller, higher-risk companies; and
an increase in the individual option grant limit of EMI from £100,000 to £120,000 to help smaller higher-risk companies recruit and retain key employees.