Consultation outcome

Tax-advantaged venture capital schemes - streamlining the advance assurance service

• From: HM Revenue & Customs
• Published: 5 December 2016
• Last updated: 1 December 2017 — See all updates

This consultation has concluded

Read the full outcome

Tax-advantaged venture capital schemes - streamlining the advance assurance service - Government response

PDF, 236 KB, 7 pages

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Tax-advantaged venture capital schemes – streamlining the advance assurance service - summary of responses

PDF, 228 KB, 12 pages

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Detail of outcome

This document provides responses on options for better targeting the non-statutory advance assurance service for the:

• Enterprise Investment Scheme
• Seed Enterprise Investment Scheme
• Venture Capital Trusts scheme

The information provided will be used to plan further work, including informal consultations with respondents who have said they are willing to help.

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Original consultation

Summary

This consultation seeks comments on options for streamlining clearances for companies using the tax-advantaged venture capital schemes.

This consultation ran from
1pm on 5 December 2016 to 11:45pm on 1 February 2017

Consultation description

This consultation seeks comments on options for better targeting the non-statutory advance assurance service for the:

• Enterprise Investment Scheme
• Seed Enterprise Investment Scheme
• Venture Capital Trusts scheme

Options range from restricting access to the schemes to certain types of companies to providing a new service for discrete questions.

Documents

Tax-advantaged venture capital schemes - streamlining the advance assurance service

PDF, 266 KB, 18 pages

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Published 5 December 2016
Last updated 1 December 2017 + show all updates

1. 1 December 2017

   Published government response document.

2. 20 March 2017

   Summary of responses published

3. 5 December 2016

   First published.