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Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
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 tax information and impact note applies to companies and individual investors using the Enterprise Investment Scheme (EIS), Venture Capital Trust (VCT) scheme and EIS fund managers and VCTs.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out about how to register a late Employment Related Securities (ERS) scheme, submit a late Enterprise Management Incentives notification, ERS end of year filing deadline, and updates to the Employee Tax Advantaged Share Scheme User Manual.
How to claim Corporation Tax relief for costs on R&D if you're a small and medium-sized enterprise (SME).
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
Use this guidance to create your products if you're a HMRC software developer or substitute form producer.
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...
Enterprise Investment Scheme (EIS) is a tax-based venture capital scheme designed to help smaller higher-risk trading companies to raise finance.
Following the publication of its main report on Small company taxation, the OTS published discussion papers on SEPA (Sole Enterprise with Protected Assets) and Lookthrough taxation.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
Find out how to apply for clearances or approvals for transactions from HMRC, and where to send applications.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
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