ENTERPRISE-INVESTMENT-SCHEME

The UK will still require the consent of the EU to enhance the EIS and VCT regimes or to extend their duration beyond April 2025, writes Andrew Harper (2 New Street Chambers).

Mark Ward

Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.

Neal Todd

Anthony Reeves

Neal Todd and Anthony Reeves (Fladgate) consider some of the funding methods open to a business trading as a limited company.

Kunal Nathwani, James Burnie, Andrew Henderson, Ben Jones

Taxing token generation events (ICOs) is notoriously uncertain. Ben Jones, Kunal Nathwani, Andrew Henderson and James Burnie (Eversheds Sutherland) review some of the key issues.

Dipan Shah

Nick Baker

Given the potential tax savings and its potentially wide application, tax advisers will need to understand and advise on the new investors’ relief for investments in trading companies or trading groups, write Dipan Shah and Nick Baker (PwC).

Zoe Fatchen

Zoe Fatchen (Wragge Lawrence Graham & Co) sets out the key features of EIS and SEIS for individuals seeking qualifying commercial investment opportunities and provides some practical tips for advisers.

Jacob Gilkes

Natasha Kaye

Natasha Kaye and Jacob Gilkes consider the EIS and stamp duty provisions which apply when introducing a new holding company

Tim Smith (Baker Tilly)

Richard Wilson

Finance Bill 2014 included proposed legislation for social investment tax relief, a relief available to investors in social enterprises from 6 April 2014. Tim Smith and Richard Wilson take a look.

Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.