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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Enterprise Investment Scheme and Other Venture Capital Reliefs isbn 9781912386048

Venture Capital Schemes: A Guide to the Tax Reliefs

ISBN13: 9781908545763
New Edition ISBN: 9781912386048
Published: February 2016
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print

This new title, offers a clear explanation of the four types of venture capital relief. In each case, the author looks at the range of tax incentives offered by the legislation, including (as appropriate) income tax reliefs, CGT exemptions, CGT deferrals, and relief for losses incurred.

In relation to each scheme, the conditions for relief are examined in detail and are illustrated with helpful examples. Complicating factors are addressed as required, for example where an individual is connected in some way with the company or where tax relief has to be clawed back because the company ceases to meet the qualifying conditions.

Contents include:

  • the enterprise investment scheme;
  • venture capital trusts;
  • seed enterprise investment scheme;
  • social investment tax relief.