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Enterprise Investment Scheme

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ISBN13: 9780752000992
ISBN: 0752000993
Published: December 1994
Publisher: Sweet & Maxwell Ltd
Price: Out of print

This Special Report details the uses of enterprise investment schemes and the tax planning opportunities they present. Including a summary of the impact of the measures introduced in the Finance Act 1995, the work offers a wealth of practical advice to ensure practitioners maximise the opportunities for tax effective investment in the scheme. It shows how to plan for the scheme's impact upon income tax, capital gains tax, venture capital relief and carry back rules. * Combines a practically orientated narrative with extensive worked examples * Tackles the complex issues involved in a to-the-point, question and answer format * Fully discusses tax planning opportunities * Uses case studies to demonstrate the various initiatives that support the Scheme, including venture capital relief.

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1. What is the Enterprise Investment Scheme? The relevant periods. What is a qualifying individual? Eligible shares. Qualifying company. Qualifying trade. Clearance and making claims. Withdrawal of relief. Capital Gains Tax. Miscellaneous matters. Investment funds and nominees. The effect of the Finance Act 1994 on the Enterprise Investment Scheme. Appendices.