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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.