Venture Captial Tax Reliefs

This new edition provides a fully updated overview to the major investment schemes effecting capital tax reliefs including the Enterprise Investment Scheme (EIS), Venture Capital Trusts (VCTs) and the Corporate Venturing Scheme (CVS).

In addition it also covers major changes in the Financial Act as well as offering a detailed account on the changes to the latest Finance Act. Here it outlines the amount of income tax relief, the meaning of investments in terms of VCT's and the increase in the minimum period for which qualifying investors must hold their shares.