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?
Published 02.04.2015
A client has enjoyed a windfall and wants to make some tax-efficient investments. They are asking for some advice on the tax breaks offered by investing in either enterprise investment scheme (EIS)
or venture capital trust (VCT) shares. What are the key differences?
Published 20.04.2022
A client that holds shares in an enterprise investment scheme (EIS) company has been told that it is to list on the stock exchange. It will first be acquired by a special acquisition company via a
share exchange. How will this be taxed, and can the shares’ EIS reliefs be preserved?
Published 23.02.2022
Your client has triggered some one-off tax liabilities and come to you for advice on mitigating them. They have already used their ISA allowance. What tax reliefs do the venture capital schemes offer
and how can they be used to reduce your client’s tax bill?
Published 30.08.2023
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?
Published 28.01.2020
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?
Published 22.12.2017
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...
Published 25.05.2018
A client has recently set up a trading company. They need a modest amount of investment, and you have introduced them to another client who will invest if seed enterprise investment scheme (SEIS)
relief is available. What is this relief, and what must your client be wary of?
Published 23.02.2022
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?
Published 23.02.2018
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?
Published 02.01.2019