Table of contents
- Original news
- In what circumstances might a VCT buy back its shares?
- What mischief is the government seeking to curtail with this consultation?
- What are the government’s proposed changes and when does it plan to implement them?
- Are there any potentially adverse implications of these proposals?
- What should tax advisers be telling their clients in relation to these proposals?
Article summary
Tax analysis: Are share buy-back schemes in venture capital trusts (VCTs) being used to achieve additional income tax relief for investors? Peter Jackson, head of the corporate tax group at Taylor Wessing, explains how the government proposes to address this issue.
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