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Venture Capital Tax Reliefs: The VCT Scheme, the EIS and the CVS, 4th Edition

Venture Capital Tax Reliefs: The VCT Scheme, the EIS and the CVS, 4th Edition

Author: David Brookes
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526528438

Previous Edition ISBN: 9781526502452
Published In: September 2023
Format: Paperback , 550 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 2,080.00

HKD 2,017.60 Save HKD 62.40 (3%)

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Description
Contents

Details

Are your clients looking to grow their business ventures? This book provides an overview of the major investment schemes introduced to encourage growth capital investment, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs). The book provides practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions that must be met by both the investors and the company, guides the reader through the process of claiming these valuable reliefs and advises on how to avoid losing them.

This updated edition provides:

Coverage of the proposed uplift in SEIS limits
Discussion of recent tax cases in this field, including a number of important cases on Risk to Capital
Commentary on recent HMRC practice
Guides to the new online HMRC process for Advance Assurance Applications and Compliance Statements (EIS1/SEIS1)

Part 1 Overviews:
1 Introduction; 2 The Venture Capital Trust Scheme; 3 The Enterprise Investment Scheme; 4 The Corporate Venturing Scheme;

Part 2 Qualifying Conditions:
5 Qualifying Companies; 6 Qualifying Trades; 7 Qualifying Investors;

Part 3 Investment Reliefs:
8 VCT Investment Relief; 9 EIS Investment Relief; 10 CVS Investment Relief;

Part 4 Reduction or Withdrawal of Investment Reliefs:
11 Losing VCT Investment Relief; 12 Losing EIS Investment Relief; 13 Losing CVS Investment Relief;

Part 5 Deferral Reliefs:
14 Reinvestment in VCT Companies; 15 Reinvestment in EIS Companies; 16 Reinvestment in CVS Companies;

Part 6 Disposing of Investments:
17 Disposal of VCT Shares; 18 Disposal of EIS Shares; 19 Disposal of CVS Shares;

Part 7 How the Reliefs Work:
20 Giving and Withdrawing Investment Relief; 21 Overlaps with Other Investment Reliefs; 22 Giving and Withdrawing Capital Gains Reliefs; 23 Overlaps with Other Capital Gains Reliefs;

Part 8 Administration:
24 Claims, Approval and Clearances; 25 Information Powers and Requirements;

Part 9 Practical Matters:
26 Small Private Schemes; 27 Public Offers; 28 Exit Routes.