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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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Enterprise Investment Scheme, Venture Capital Trusts and the Corporate Venturing Scheme

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ISBN13: 9780754514596
ISBN: 0754514595
New Edition ISBN: 1845926323
Published: October 2001
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



""This title is the first publication to be entirely dedicated to the topical subject of Venture Capital Reliefs. Fully complimenting other volumes on tax reliefs, it provides detailed information on Enterprise Investment Scheme (EIS), Venture Capital Trusts (VCTs) and Corporate Venturing Scheme(CVS).These schemes offer attractive tax reliefs for investments in smaller high-risk trading companies.

The requirements for companies seeking finance are covered for each scheme, and the reliefs available to investors are described in detail.Written by a team of experts previously responsible for Simon's Direct Tax Service, this is an essential volume enabling practitioners to take full advantage of these reliefs.""

Reprint of ISBN: 9781845926328

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Subjects:
Taxation
Contents:
ENTERPRISE INVESTMENT SCHEME
Introduction
Requirements
Income tax relief on investment
Disposal of EIS shares
Deferral reliefs
Additional points
VENTURE CAPITAL TRUSTS
Introduction
Requirements
Income tax relief on investments
Capital Gains Tax reliefs
Administration
CORPORATE VENTURING SCHEME
Introduction
Requirements
Investment reliefs
Loss relief
Deferral relief
Further provisions