Venture Capital Tax Reliefs: The VCT, EIS and SEIS Schemes
Authors: David Brookes FCA and Mark Ward
Venture Capital Tax Reliefs: The VCT, EIS and SEIS Schemes
Are your clients looking to grow their business ventures?
This book provides an overview of the major investment schemes introduced to encourage growth capital investment, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs).
The book contains practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions that must be met by both the investors and the company, guides the reader through the process of claiming these valuable reliefs and advises on how to avoid losing them.
Key updates include the following:
Updated commentary on HMRC’s evolving approach to the Financial Health requirement (5.5)
and:
Arrangements for control (7.2.4)
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