Enterprise Investment Scheme and Other Venture Capital Reliefs 2nd Edition

Taxation

Enterprise Investment Scheme and Other Venture Capital Reliefs 2nd Edition

By Andrew Rainford
Claritax Books May 2018

Specifications

ISBN-13
9781912386048
Publisher
Claritax Books
Publication
May 2018
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

This title (previously published as Venture Capital Schemes) offers a clear explanation of the four types of venture capital relief. In each case, the author looks at the range of tax incentives offered by the legislation, including (as appropriate) income tax reliefs, CGT exemptions, CGT deferrals, and relief for losses incurred.

In relation to each scheme, the conditions for relief are examined in detail and are illustrated with helpful examples. Complicating factors are addressed as required, for example where an individual is connected in some way with the company or where tax relief has to be clawed back because the company ceases to meet the qualifying conditions.

Contents include:

  • the enterprise investment scheme;
  • venture capital trusts;
  • seed enterprise investment scheme;
  • social investment tax relief.

Table of Contents

Enterprise Investment Scheme
1. Introduction and background
2. Income tax relief: investor conditions
3. Income tax relief: company conditions
4. Income tax relief: general requirements
5. Income tax relief: withdrawal of relief
6. CGT: disposal and loss relief
7. CGT: deferral relief
Venture Capital Trusts
8. Introduction
9. The approved VCT
10. Income tax relief
11. CGT disposal relief
Seed Enterprise Investment Scheme
12. Introduction and background
13. Income tax relief: investor conditions
14. Income tax relief: company conditions
15. Income tax relief: general requirements
16. Income tax relief: withdrawal of relief
17. CGT reinvestment relief
18. CGT disposal and loss relief
Social Investment Tax Relief
19. SITR: introduction to the relief
20. Conditions relating to the social enterprise
21. Conditions relating to the investor and investment
22. Withdrawal of relief
23. Note on CGT reliefs
Table of legislation
Index of cases
General index
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