Venture Capital Tax Reliefs

The VCT, EIS and SEIS Schemes

Venture Capital Tax Reliefs cover

Venture Capital Tax Reliefs

The VCT, EIS and SEIS Schemes

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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.

This updated edition provides:
- Coverage of the proposed uplift in SEIS limits
- Discussion of recent tax cases in this field, including a number of important cases on Risk to Capital
- Commentary on recent HMRC practice
- Guides to the new online HMRC process for Advance Assurance Applications and Compliance Statements (EIS1/SEIS1)

This title is included in Bloomsbury Professional's Platinum Tax online service.

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

Product details

Published 14 Sep 2023
Format Paperback
Edition 4th
Extent 296
ISBN 9781526528438
Imprint Bloomsbury Professional
Dimensions 234 x 156 mm
Publisher Bloomsbury Publishing

About the contributors


David Brookes

David Brookes of BDO Stoy Hayward