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This tax information and impact note affects companies and individual investors using the Seed Enterprise Investment Scheme (SEIS), Enterprise Investment Scheme (EIS) and Venture Capital Trust scheme (VCT), SEIS and EIS fund managers and VCTs.
This tax information and impact note will clarify the law on when rights for investors to convert a share from one class to another do not affect a company’s eligibility for the Seed Enterprise Investment Scheme and the Enterprise Investment...
This tax information and impact note deals with the amendment of the definition of relevant investment for the Enterprise Investment Scheme, Venture Capital Trusts and Social Investment Tax Relief announced at Autumn Budget 2017.
Information on the number of Venture Capital Trusts (VCT) and amount of funds raised in 2021 to 2022, along with the number of investors claiming VCT relief in 2020 to 2021.
Quantitative and qualitative research into the use and impact of the Enterprise Investment Scheme and Venture Capital Trusts
This Tax Information and Impact Note is about changes to venture capital schemes for companies and community organisations benefitting from energy subsidies.
Government to discuss with venture capitalists how to work best with them to harness their ideas, adopt transformative technologies and address various challenges.
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.
This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.
Guidance and forms covering investment schemes. Including venture capital schemes, collective investment schemes and community investment tax relief.
This tax information and impact note deals with changes to venture capital schemes to introduce a new risk-to-capital condition announced at Autumn Budget 2017.
This consultation seeks views and information on the recent reforms and expansions of the tax-advantaged venture capital schemes.
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