This new edition provides a fully updated overview to the major investment schemes effecting capital tax reliefs including the Enterprise Investment Scheme (EIS), Venture Capital Trusts (VCTs) and the Corporate Venturing Scheme (CVS). In addition it also covers major changes in the Financial act 2007 as well as offering a detailed account on the changes to the Financial Act 2006. Here it outlines the amount of income tax relief, the meaning of investments in terms of VCT’s and the increase in the minimum period for which qualifying investors must hold their shares.

Contents

Part 1 Overviews:
1 Introduction; 2 The Venture Capital Trust Scheme; 3 The Enterprise Investment Scheme; 4 The Corporate Venturing Scheme;

Part 2 Qualifying Conditions:
5 Qualifying Companies; 6 Qualifying Trades; 7 Qualifying Investors;

Part 3 Investment Reliefs:
8 VCT Investment Relief; 9 EIS Investment Relief; 10 CVS Investment Relief;

Part 4 Reduction or Withdrawal of Investment Reliefs:
11 Losing VCT Investment Relief; 12 Losing EIS Investment Relief; 13 Losing CVS Investment Relief;

Part 5 Deferral Reliefs:
14 Reinvestment in VCT Companies; 15 Reinvestment in EIS Companies; 16 Reinvestment in CVS Companies;

Part 6 Disposing of Investments:
17 Disposal of VCT Shares; 18 Disposal of EIS Shares; 19 Disposal of CVS Shares;

Part 7 How the Reliefs Work:
20 Giving and Withdrawing Investment Relief; 21 Overlaps with Other Investment Reliefs; 22 Giving and Withdrawing Capital Gains Reliefs; 23 Overlaps with Other Capital Gains Reliefs;

Part 8 Administration:
24 Claims, Approval and Clearances; 25 Information Powers and Requirements;

Part 9 Practical Matters:
26 Small Private Schemes; 27 Public Offers; 28 Exit Routes.

Bibliographic detail

ISBN/ISSN: 9781847660862 / 978 1 84766 086 2
Publication Date: Aug-11
Format: Paperback + eBook
Availability: In Print
List price: £120 + 10% VAT