Enterprise Investment Scheme

This title offers a clear explanation of EIS and other venture capital reliefs.

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About this work

This title covers of all of the following:

• The enterprise investment scheme
• Seed EIS
• Venture capital trusts
• Investors’ relief, and
• Community investment tax relief.

The book also includes coverage of social investment tax relief to the extent that those rules remain relevant.

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.

“A comprehensive guide to the tax rules for the venture capital schemes. … I would certainly recommend it.” – TAXline review of first edition

Table of contents

• • General information

• • EIS

• • VCT

• • SEIS

• • SITR

• • Investors’ relief  [expanded by way of example]
    • Introduction
    • Conditions
      • overview
      • the shares
      • the issuing company
      • the individual
    • Disposals
    • Reorganisations
    • Disposals by trustees
    • • Making a claim

• • Community investment tax relief