Venture Capital Tax Reliefs

The VCT, EIS and SEIS Schemes

David Brookes, Mark Ward

$300

Paperback

Not in-store but you can order this
How long will it take?

Availability Information

We source books from suppliers in Australia and overseas. For books we don't currently have in stock, the time it takes to get them from our suppliers can vary widely - from a few days to a few months - so we check each book with each supplier to determine the expected time it will take to be supplied to us.

We then advise you accordingly. If the time taken to get any book is too long for you, you can let us know and we will cancel or adjust your order, and refund as required.

To find out the anticipated arrival time for specific items prior to ordering, please contact us by phone or email:

Phone +61 2 9264 3111, or 1800 4 BOOKS (1800 4 26657) if outside Sydney:
option 1 Abbey's Bookshop (Crime, History, Science, Kids & more) • info@abbeys.com.au
option 2 Language Book Centre (ESL & Foreign Languages) • language@abbeys.com.au
option 3 Galaxy Bookshop (Sci-fi, Fantasy, Romance, Graphic Novels) • sf@galaxybooks.com.au

QTY:

English

Bloomsbury Professional
14 September 2023

Personal tax

Are your clients looking to grow their business ventures?

This book provides an overview of the major investment schemes introduced to encourage growth capital investment, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs).

The book provides practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions that must be met by both the investors and the company, guides the reader through the process of claiming these valuable reliefs and advises on how to avoid losing them.

This updated edition provides:

- Coverage of the proposed uplift in SEIS limits - Discussion of recent tax cases in this field, including a number of important cases on Risk to Capital - Commentary on recent HMRC practice

- Guides to the new online HMRC process for Advance Assurance Applications and Compliance Statements (EIS1/SEIS1)

This title is included in Bloomsbury Professional's Platinum Tax online service.

By: David Brookes, Mark Ward
Imprint: Bloomsbury Professional
Country of Publication: United Kingdom
Edition: 4th edition
Dimensions: Height: 234mm, Width: 156mm,
Weight: 600g
ISBN: 9781526528438
ISBN 10: 1526528436
Pages: 296
Publication Date: 14 September 2023
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

1. Introduction 2. Qualifying investors 3. Qualifying Shares 4. General Requirements 5. Qualifying Companies 6. Excluded Activities 7. The Control and Independence Requirements and Subsidiaries 8. Knowledge Intensive Companies 9. Company Reorganisations and Share for Share Exchanges 10. VCT Tax Reliefs 11. EIS Tax Reliefs 12. EIS Deferral Relief 13. SEIS Income Tax Relief 14. The Risk to Capital Condition 15. Receipt of Value – SEIS and EIS 16. Claims, Approvals and Clearances 17. Share Loss Relief

David Brookes is Tax Partner / Lead Partner at BDO Reading and Bristol offices, UK. Mark Ward is Associate Director at BDO., UK