Taxation U.K. Capital Markets & Securities

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

By David Brookes
Bloomsbury Professional (formerly Tottel Publishing) September 2023

Specifications

ISBN-13
9781526528438
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
September 2023
Format
Paperback , 550 pages
Jurisdiction
U.K. ? Countri(es) for reference only

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)

Table of Contents

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.

 

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