Taxation

Venture Capital Schemes: A Guide to the Tax Reliefs

By Andrew Rainford
Claritax Books February 2016

Specifications

ISBN-13
9781908545763
Publisher
Claritax Books
Publication
February 2016
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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This new title, 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.
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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