Article Database

Search results: 11 article(s) found in topic: Investments - keyword: Enterprise investment scheme

Sorted by checked relevancepublication date

SEIS REINVESTMENT RELIEF

When does the SEIS reinvestment cut-off end?

A subscriber’s client has made a SEIS investment, but they need to use the carry-back election to secure as much income tax relief as possible. Can they trigger gains this year to secure reinvestment relief as well? More...

ENTERPRISE INVESTMENT SCHEME

Expansion gets the green light from EU

ENTERPRISE INVESTMENT SCHEME

Further delays due to State Aid approval

IN THIS ISSUE - THE EIS

Making the most of the EIS

The enterprise investment scheme is a collection of generous tax reliefs aimed at encouraging private investment in fledgling companies. You may be aware of the basic framework of the rules and how to claim relief on the tax return, but what happens if one of your company clients wants advice on whether a prospective investor can claim the relief? What do you need to know to advise in 2018/19? More...

ENTERPRISE INVESTMENT SCHEME

What are the latest changes to the EIS?

A number of changes to the enterprise investment scheme are coming into effect later in 2018. How will these make access to the relief more difficult, and what advice can you give to clients that might be affected? More...

ENTERPRISE INVESTMENT SCHEME

Avoiding traps for the issuing company

A number of tribunal cases highlight traps within the EIS legislation that can cause a loss of relief because of the procedural actions of the issuing company. How can you help your clients avoid any problems? More...

DEFERRING CGT

How can you legally delay paying that tax bill?

Your client has realised a substantial capital gain in the current tax year, and is looking to you for advice on how they might push back the payment date. How might the enterprise investment scheme (EIS) be of use to them? More...

SEED ENTERPRISE INVESTMENT SCHEME

Clerical error means wrong relief claimed

TAX-EFFICIENT INVESTMENTS

Changes to the EIS legislation

A number of changes to the rules surrounding the enterprise investment scheme (EIS) are due before the end of 2015. These will have an impact on which companies and investors can access the tax relief. What do you need to do? More...

SELLING A BUSINESS

Entrepreneurs’ relief boost for EIS investments

In the past, if a client was looking to sell their business, they had a choice of either being taxed on the gain straightaway at 10% under entrepreneurs’ relief or reinvesting it into EIS shares and paying 28% later. How might your advice to them have changed? More...
Last updated: 13.12.2019

More from Indicator - FL Memo Ltd