Enterprise Investment Scheme and Other Venture Capital Reliefs 2nd Edition

Author: Andrew Rainford
Publisher: Claritax Books
ISBN: 9781912386048

Previous Edition ISBN: 9781908545763
Published In: May 2018
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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.

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