Tax efficient investments

Tax efficient investments guidance:

The EIS is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued...

Practice Note

Individual savings accounts (ISAs) are tax-free funds in which UK residents can hold a range of different investments. Originally, these were cash or stocks and shares...

Practice Note

National Savings & Investments (NS&I) is an Executive Agency of the Chancellor of the Exchequer. According to its website, NS&I is one of the largest savings...

Practice Note

The seed enterprise investment scheme (SEIS) was announced at the Autumn Statement in November 2011 and took effect from 6 April 2012. SEIS was originally introduced for...

Practice Note

Various tax incentives are available to individuals investing in unlisted shares and securities such as shares admitted to trading on AIM. AIM is one of the markets owned...

Practice Note

FORTHCOMING CHANGE: the government intends to introduce a standard format for annual VCT returns that can be submitted electronically. Like the enterprise investment...

Practice Note

Like the enterprise investment scheme (EIS), the VCT regime is designed to encourage investment in smaller, higher-risk trading companies. A VCT is a company (not a...

Practice Note