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Business tax Investment schemes

From:: HM Revenue & Customs

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Collective Investment Schemes

Collective Investment Schemes Centre: contacts
Foreign equivalents to UK-REITs
Unauthorised Unit Trusts and Pension Fund Pooling Schemes
Unauthorised unit trusts: tax year 2013 to 2014
Unauthorised Unit Trusts: tax year 2014 to 2015
Reporting Funds: list of acceptable GAAPs
Offshore funds: list of reporting funds
Collective Investment Schemes and Authorised Investment Funds forms

Enterprise Investment Scheme

The Enterprise Investment Scheme: introduction

Seed Enterprise Investment Scheme

Seed Enterprise Investment Scheme
Seed Enterprise Investment Scheme: how companies qualify
Seed Enterprise Investment Scheme: investment and investor requirements
Seed Enterprise Investment Scheme: procedures

Social Investment Tax Relief

Social Investment Tax Relief: investors
Social Investment Tax Relief: how to claim tax relief
Social Investment Tax Relief: guide for social enterprises
Social Investment Tax Relief: guidance for social enterprises
Social Investment Tax Relief: compliance statement (SITR(2014))

Recognised stock exchanges

Recognised stock exchanges
Stock exchanges designated as recognised stock exchanges from January 2016 onwards
Recognised stock exchanges: section 1005 Income Tax Act 2007
Recognised stock exchanges: section 48A Finance Act 2005

Reference material

Venture capital schemes: HMRC manuals

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