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This Tax Information and Impact Note explains how the government will limit the use of converted Venture Capital Trusts share premium accounts to return capital to investors within the next 3 years.
Information on the number of Venture Capital Trusts (VCT) and amount of funds raised in 2022 to 2023, along with the number of investors claiming VCT relief in 2022 to 2023.
Find out how to apply for clearances or approvals for transactions from HMRC, and where to send applications.
Background information on the main policy changes in the Venture Capital Trust (VCT) scheme.
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
The document outlines progress on the patient capital action plan and new measures to support DC pension schemes to invest in patient capital.
Information on the number of investors claiming VCT relief and the amount of investment on which relief was claimed in 2021 to 2022.
This tax information and impact note deals with changes to Venture Capital Trusts to encourage high growth investment announced at Autumn Budget 2017.
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