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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

Price: £225.00

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Venture Capital Tax Reliefs: The VCT Scheme, the EIS and the CVS 2nd ed

ISBN13: 9781847660862
New Edition ISBN: 9781526502452
Previous Edition ISBN: 1845925408
Published: August 2011
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback + eBook
Price: £120.00 + £12.00 VAT

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This new edition provides a fully updated overview to the major investment schemes effecting capital tax reliefs including the Enterprise Investment Scheme (EIS), Venture Capital Trusts (VCTs) and the Corporate Venturing Scheme (CVS).

In addition it also covers major changes made in the Income Tax Act 2007 as well as offering a detailed account on the anticipated changes to be implemented in April 2012, including the increased size limits for investee companies and the amounts that can be invested.

Part 1 Overviews: 1 Introduction
2. The Venture Capital Trust Scheme
3. The Enterprise Investment Scheme
4. The Corporate Venturing Scheme

Part 2 Qualifying Conditions: 5 Qualifying Companies
6. Qualifying Trades
7. Qualifying Investors

Part 3 Investment Reliefs: 8 VCT Investment Relief
9. EIS Investment Relief
10. CVS Investment Relief

Part 4 Reduction or Withdrawal of Investment Reliefs: 11 Losing VCT Investment Relief
12. Losing EIS Investment Relief
13. Losing CVS Investment Relief

Part 5 Deferral Reliefs: 14 Reinvestment in VCT Companies
15. Reinvestment in EIS Companies
16. Reinvestment in CVS Companies

Part 6 Disposing of Investments: 17 Disposal of VCT Shares
18. Disposal of EIS Shares
19. Disposal of CVS Shares

Part 7 How the Reliefs Work: 20 Giving and Withdrawing Investment Relief
21. Overlaps with Other Investment Reliefs
22. Giving and Withdrawing Capital Gains Reliefs
23. Overlaps with Other Capital Gains Reliefs

Part 8 Administration: 24 Claims, Approval and Clearances
25. Information Powers and Requirements

Part 9 Practical Matters: 26 Small Private Schemes
27. Public Offers
28. Exit Routes.