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Venture Capital Tax Reliefs

By: David Brookes
Media of Venture Capital Tax Reliefs
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Published: 25-06-2018
Format: PDF eBook (?)
Edition: 3rd
Extent: 616
ISBN: 9781526502476
Imprint: Bloomsbury Professional
RRP: £140.40
Online price : £126.36
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About Venture Capital Tax Reliefs

Are your clients looking to grow their business ventures?

Venture Capital Tax Reliefs, Third Edition 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 title 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.

Substantially rewritten and reorganised to reflect the major changes to the tax incentives available, this new edition provides:
- Detailed coverage and analysis of the highly popular Seed Enterprise Investment Scheme (SEIS)
- Commentary on the impact on EISs and VCTs as a result of the 2015 State Aid changes and legislation, which fundamentally altered the way the schemes operate, including:
-- The new age limit
-- The enhancements for knowledge intensive companies
-- Use of money and the growth and development requirement
-- The risk-to-capital provisions

Table Of Contents

1: Introduction

2: Qualifying investors

3: Qualifying shares

4: General requirements

5: Qualifying companies

6: Excluded activities

7: The control and independence requirements and subsidiaries

8: Knowledge intensive companies

9: Company reorganisations and share for share exchanges

10: VCT tax reliefs

11: EIS tax reliefs

12: EIS deferral relief

13: SEIS income tax relief

14: The risk to capital condition

15: Receipt of value – SEIS and EIS

16: Claims, approvals and clearances

17: Share loss relief

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