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If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.
This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
This tax information and impact note affects companies and individual investors using the Seed Enterprise Investment Scheme (SEIS), Enterprise Investment Scheme (EIS) and Venture Capital Trust scheme (VCT), SEIS and EIS fund managers and VCTs.
Employment Tribunal decision.
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...
At Budget 2011 the Government announced a package of reforms to the tax advantaged venture capital schemes.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Quality report for statistics relating to the Enterprise Investment Scheme, the Seed Enterprise Investment Scheme and the Social Investment Tax Relief scheme.
This consultation seeks comments on options for streamlining clearances for companies using the tax-advantaged venture capital schemes.
Information on the number of investors claiming VCT relief and the amount of investment on which relief was claimed in 2021 to 2022.
This Tax Information and Impact Note is about changes to venture capital schemes for companies and community organisations benefitting from energy subsidies.
Information on the number of Venture Capital Trusts (VCT) and amount of funds raised in 2022 to 2023, along with the number of investors claiming VCT relief in 2022 to 2023.
Information on the number of Venture Capital Trusts (VCT) and amount of funds raised in 2021 to 2022, along with the number of investors claiming VCT relief in 2020 to 2021.
Report on a study to inform BIS on how publicly-backed equity funds that they support can work more effectively and efficiently together, and…
Seeking views on draft legislation and explanatory notes amending the rules for the tax-advantaged venture capital schemes announced at Budget 2015.
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