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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.
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.
A pilot programme that will stimulate the creation of novel research ventures, via entrepreneurial team-based approaches in collaboration with partners drawn from the public sector, industry and the third sector.
Background information on the main policy changes in the Venture Capital Trust (VCT) scheme.
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 tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
Quantitative and qualitative research into the use and impact of the Enterprise Investment Scheme and Venture Capital Trusts
This applies to certain companies and their investors intending to use specific tax advantaged venture capital schemes.
This Tax Information and Impact Note is about changes to venture capital schemes for companies and community organisations benefitting from energy subsidies.
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