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Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
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Enterprise Investment Scheme, Venture Capital Trusts and the Corporate Venturing Scheme


ISBN13: 9781845926328
ISBN: 1845926323
Previous Edition ISBN: 0754514595
Published: October 2001
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



""This title is the first publication to be entirely dedicated to the topical subject of Venture Capital Reliefs. Fully complimenting other volumes on tax reliefs, it provides detailed information on Enterprise Investment Scheme (EIS), Venture Capital Trusts (VCTs) and Corporate Venturing Scheme(CVS).These schemes offer attractive tax reliefs for investments in smaller high-risk trading companies.

The requirements for companies seeking finance are covered for each scheme, and the reliefs available to investors are described in detail.Written by a team of experts previously responsible for Simon's Direct Tax Service, this is an essential volume enabling practitioners to take full advantage of these reliefs.""

Reprint of ISBN: 9780754514596

Subjects:
Taxation
Contents:
ENTERPRISE INVESTMENT SCHEME
Introduction
Requirements
Income tax relief on investment
Disposal of EIS shares
Deferral reliefs
Additional points
VENTURE CAPITAL TRUSTS
Introduction
Requirements
Income tax relief on investments
Capital Gains Tax reliefs
Administration
CORPORATE VENTURING SCHEME
Introduction
Requirements
Investment reliefs
Loss relief
Deferral relief
Further provisions