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Business tax

Investment schemes

From:: HM Revenue & Customs

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Venture capital schemes

Venture capital schemes: raise money by offering tax reliefs to investors
Tax relief for investors using venture capital schemes
Venture capital schemes: apply to use the Seed Enterprise Investment Scheme
Use the Enterprise Investment Scheme (EIS) to raise money for your company
Venture capital schemes: apply to use social investment tax relief
Venture capital schemes: apply for advance assurance
Venture capital schemes: permanent establishment
Social Investment Tax Relief: compliance statement (SITR(2014))
Venture capital schemes: HMRC manuals

Collective Investment Schemes

Collective Investment Schemes and Authorised Investment Funds forms
Collective Investment Schemes Centre: contacts
Reporting Funds: list of acceptable GAAPs
List of approved offshore reporting funds
Foreign equivalents to UK-REITs
Unauthorised unit trusts and pension fund pooling schemes
Unauthorised Unit Trusts: tax year 2014 to 2015
Unauthorised unit trusts: tax year 2013 to 2014

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