Policy paper

Income Tax: the Enterprise Investment Scheme and Venture Capital Trusts - encouraging investments in knowledge-intensive companies

This tax information and impact note deals with changes to the Enterprise Investment Scheme and Venture Capital trusts to encourage investment in knowledge-intensive companies as announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

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Income Tax: the Enterprise Investment Scheme and Venture Capital Trusts - encouraging investments in knowledge-intensive companies

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Legislation will be introduced in Finance Bill 2017-18 to make changes to Income Tax Act 2007.

Published 22 November 2017