- Finance Bill 2018—venture capital schemes
- Original news
- What are the requirements of the risk to capital condition for EIS, SEIS and VCT schemes?
- What changes does FB 2018 make for investments into knowledge intensive companies in the EIS and VCT regimes?
- What are the proposals for changes specific to VCTs in FB 2018?
- What will be the impact of the changes on the risk finance industry—will they achieve the government’s aim of encouraging investment only in high-growth companies?
- What do you think of the government’s continuing promise to ‘streamline’ the advance assurance service for EIS, SEIS and VCTs, now accompanied by the proposal only to give assurance where investors are named in the application?
- What will lawyers need to watch out for now?
Tax analysis: David Jervis, partner and head of tax (UK and Europe) at Eversheds Sutherland, assesses the impact of the Finance Bill 2018 (FB 2018) on the enterprise investment scheme (EIS), seed enterprise investment scheme (SEIS) and venture capital trust (VCT) regimes.
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