HMRC has confirmed that the European Commission has approved two changes announced in Budget 2011 to the enterprise investment scheme.
FA 2011 s 42 increased the rate of income tax relief 30% for investments made on or after 6 April 2011.
HMRC has confirmed that the European Commission has approved two changes announced in Budget 2011 to the enterprise investment scheme.
FA 2011 s 42 increased the rate of income tax relief 30% for investments made on or after 6 April 2011.
The government intends to legislate in Finance Bill 2012 to increase the annual investment limit from £500,000 to £1m for investments made on or after 6 April 2012.
HMRC has confirmed that the European Commission has approved two changes announced in Budget 2011 to the enterprise investment scheme.
FA 2011 s 42 increased the rate of income tax relief 30% for investments made on or after 6 April 2011.
HMRC has confirmed that the European Commission has approved two changes announced in Budget 2011 to the enterprise investment scheme.
FA 2011 s 42 increased the rate of income tax relief 30% for investments made on or after 6 April 2011.
The government intends to legislate in Finance Bill 2012 to increase the annual investment limit from £500,000 to £1m for investments made on or after 6 April 2012.