Developments in the UK venture capital tax relief regimes
The UK has a well-established suite of reliefs designed to incentivise equity investment in companies in the early stages of their existence. This article focuses on developments in these venture capital schemes, particularly the Enterprise Investment Scheme (EIS), the Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trust regime (VCTs) and recent trends and developments, with a particular focus on the changes introduced in the Finance Act 2018.
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