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Enterprise Investment Scheme and Other Venture Capital Reliefs 3rd Edition

Enterprise Investment Scheme and Other Venture Capital Reliefs 3rd Edition

  • Author:
  • Publisher: Claritax Books
  • ISBN: 9781912386734
  • Previous Edition ISBN: 9781912386048
  • Published In: July 2024
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
HKD 1,130.50
Delivery Time: around 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
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  • Description 
  • Contents 

Details

This title offers a clear explanation of the enterprise investment scheme, of seed EIS, of venture capital trusts, of investors’ relief and of community investment tax relief. The book also includes coverage of social investment tax relief to the extent that those rules remain relevant.

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.

New for this edition:

Extension of the enterprise investment scheme Extension of the venture capital trust scheme Case law re risk to capital Withdrawal of social investment tax relief New chapter on investors’ relief New chapter on community investment tax relief

Enterprise investment scheme
Venture capital trusts
Seed enterprise investment scheme
Investors’ relief
Community investment tax relief

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