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Venture Capital Tax Reliefs: The VCT, EIS and SEIS Schemes

Authors: FCA David Brookes and Mark Ward

Publication Date: February 2020

Publisher: Bloomsbury Professional

Law As Stated At: 1 January 2020

Venture Capital Tax Reliefs: The VCT, EIS and SEIS Schemes

Venture Capital Tax Reliefs: The VCT, EIS and SEIS Schemes

Venture Capital Tax Reliefs provides an overview of the major investment schemes affecting capital tax reliefs including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs).

This book gives practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions which must be met by investors, guides the reader through the process of reducing or withdrawing from the reliefs and advises on how to defer reliefs or dispose of the investment.

The updated content contains new material on knowledge intensive company approved funds, effective from 6 April 2020 (8.4); and also reflects significant changes to HMRC procedures involved in claims, approval and clearances for VCT reliefs, including the advance assurance process (16.1.1), change of HMRC address (16.1.2) and information that should be supplied (16.1.5 et al).

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