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This book is written primarily to provide guidance on: Enterprise Investment Scheme (EIS) Venture Capital Trust (VCT) Corporate Venture Scheme (CVS)
It provides up-to-date explanations about VCT, CVS and EIS taxation and of how the rules surrounding these three tax schemes operate in practice. Tax planning opportunities and the potential pitfalls of EIS, VCT and CVS are also featured. Work examples are included where relevant, to demonstrate how the tax rules are applied in practice.
It is also cross-referenced to the relevant legislation on EIS / VCT investments, and all changes in the Finance Act 2011 are reflected in this book. People who will find this publication very useful include:-