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

Autor David Brookes, Mark Ward
en Limba Engleză Paperback – 13 sep 2023
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.
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Specificații

ISBN-13: 9781526528438
ISBN-10: 1526528436
Pagini: 296
Dimensiuni: 156 x 234 mm
Greutate: 0.42 kg
Ediția:4
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom

Caracteristici

In-depth and expert coverage on this specialist subject, which has grown in prominence in recent years

Notă biografică

David Brookes is Tax Partner / Lead Partner at BDO Reading and Bristol offices, UK.Mark Ward is Associate Director at BDO., UK

Cuprins

1. Introduction2. Qualifying investors3. Qualifying Shares4. General Requirements5. Qualifying Companies6. Excluded Activities7. The Control and Independence Requirements and Subsidiaries8. Knowledge Intensive Companies9. Company Reorganisations and Share for Share Exchanges10. VCT Tax Reliefs11. EIS Tax Reliefs12. EIS Deferral Relief13. SEIS Income Tax Relief14. The Risk to Capital Condition15. Receipt of Value - SEIS and EIS16. Claims, Approvals and Clearances17. Share Loss Relief