Policy paper

Income Tax: streamlining the tax-advantaged Venture Capital Schemes

This tax information and impact note will clarify the law on when rights for investors to convert a share from one class to another do not affect a company’s eligibility for the Seed Enterprise Investment Scheme and the Enterprise Investment Scheme.

From:
HM Revenue & Customs
Published
5 December 2016

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Income Tax: streamlining the tax-advantaged venture capital schemes

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This measure will clarify the law on when rights for investors to convert a share from one class to another do not affect a company’s eligibility for the Seed Enterprise Investment Scheme and the Enterprise Investment Scheme.

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Published 5 December 2016

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