Business tax

Investment schemes: detailed information

• From: HM Revenue & Customs

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Venture capital schemes

• Use a venture capital scheme to raise money for your company
• Tax relief for investors using venture capital schemes
• Apply to use the Seed Enterprise Investment Scheme to raise money for your company
• Apply to use the Enterprise Investment Scheme to raise money for your company
• Use SITR to raise money for your social enterprise
• Apply for advance assurance on a venture capital scheme
• Venture capital schemes: permanent establishment
• Venture Capital Schemes Manual

Collective Investment Schemes

• Collective Investment Schemes and Authorised Investment Funds forms
• How to contact the Collective Investment Schemes Centre
• Reporting Funds: list of acceptable GAAPs
• 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

Community Investment Tax Relief

• Claiming Community Investment Tax Relief