The third edition of Venture Capital Tax Reliefs provides an overview of the major investment schemes effecting capital tax reliefs, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS), and Venture Capital Trusts (VCTs). It gives an overview of these schemes, outlines the investment reliefs available and how they work, as well as the qualifying conditions which must be met by investors. The book also guides the reader through the process of reducing or withdrawing from the reliefs, as well as advising how to defer reliefs or dispose of the investment....
The third edition of Venture Capital Tax Reliefs provides an overview of the major investment schemes effecting capital tax reliefs, including the Ent...