Tolley : the enterprise investment scheme, venture capital trusts and the corporate venturing scheme
著者
書誌事項
Tolley : the enterprise investment scheme, venture capital trusts and the corporate venturing scheme
Tolley/LexisNexis, c2001
1st ed
- タイトル別名
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Tolley's the enterprise investment scheme, venture capital trusts and the corporate venturing scheme
The enterprise investment scheme, venture capital trusts and the corporate venturing scheme
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注記
Includes index
内容説明・目次
内容説明
"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."
目次
"ENTERPRISE INVESTMENT SCHEMEIntroductionRequirementsIncome tax relief on investmentDisposal of EIS sharesDeferral reliefsAdditional pointsVENTURE CAPITAL TRUSTSIntroductionRequirementsIncome tax relief on investmentsCapital Gains Tax reliefsAdministrationCORPORATE VENTURING SCHEMEIntroductionRequirementsInvestment reliefsLoss reliefDeferral reliefFurther provisions"
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