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Search results: 14 article(s) found in topic: Investments - keyword: Enterprise investment scheme

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ENTERPRISE INVESTMENT SCHEME

Change of practice causes problems

BUSINESS INVESTMENT RELIEF

Getting your client two reliefs on the same investment

You have a wealthy client who is non-UK domiciled. They want to make a qualifying enterprise investment scheme (EIS) investment into a young company in 2020/21. What can you advise them to do to access a lesser-known relief as well? More...

ENTERPRISE INVESTMENT SCHEME

Shares were not “qualifying shares”

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...
Last updated: 04.06.2020

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