Venture Capital Tax Reliefs

Third Edition

By David Brookes

The third edition of Venture Capital Tax Reliefs provides an overview of the major investment schemes effecting capital tax reliefs, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS), and Venture Capital Trusts (VCTs). It gives an overview of these schemes, outlines the investment reliefs available and how they work, as well as the qualifying conditions which must be met by investors. The book also guides the reader through the process of reducing or withdrawing from the reliefs, as well as advising how to defer reliefs or dispose of the investment. There have been several major changes since the last edition in 2011, particularly due to changes imposed on the schemes by EU State aid regulations. The third edition covers the introduction of the Seed Enterprise Investment Scheme (SEIS). Initially this was brought in as a temporary scheme in 2012 but was made permanent in 2014. SEIS is very popular, particularly with new companies, which are often advised by the type of smaller accountancy firm that this book will appeal to. [Subject: Tax Law]

Not Yet Published
Format: Paper
ISBN: 9781526502452