Venture Capital Tax Reliefs

By: David Brookes
ISBN: 9781526502452

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£130.00
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About Venture Capital Tax Reliefs

Venture Capital Tax Reliefs, Third Edition provides an overview of the major investment schemes affecting capital tax reliefs including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs). This book gives practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions which must be met by investors, guides the reader through... Read more

About Venture Capital Tax Reliefs

Venture Capital Tax Reliefs, Third Edition provides an overview of the major investment schemes affecting capital tax reliefs including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs).

This book gives practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions which must be met by investors, guides the reader through the process of reducing or withdrawing from the reliefs and advises on how to defer reliefs or dispose of the investment.

Major updates included

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 7 year rule
– relevant State aid investment
– knowledge intensive companies
– use of money and the growth and development requirement.

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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