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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 provides 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.
Updates include the following:
- Coverage of the proposed uplift in SEIS limits – Chapter 13
- Discussion of recent tax cases in this field, including a number of important cases on Risk to Capital - Chapter 14
- Commentary on recent HMRC practice
- Guides to the new online HMRC process for Advance Assurance Applications and Compliance Statements (EIS1/SEIS1) – Chapter 16