Adrian Walton a Tax Director at Smith and Williamson details the tax reliefs available to individuals investing in AIM-listed companies under the venture capital schemes
The venture capital schemes as far as individual investors are concerned represent the Enterprise Investment Scheme (EIS) and investment through Venture Capital Trusts (VCTs). Significant tax reliefs are available for individuals investing in unquoted trading companies — with some exceptions and AIM-listed companies are treated as unquoted for these purposes.
The growth of AIM has been partly due to the continued availability of tax breaks for investors. These serve to mitigate the commercial risks perceived to be associated with investing in generally smaller AIM companies compared to companies listed on the Official List. In certain circumstances tax reliefs are available for corporate investors in AIM...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Adrian Walton a Tax Director at Smith and Williamson details the tax reliefs available to individuals investing in AIM-listed companies under the venture capital schemes
The venture capital schemes as far as individual investors are concerned represent the Enterprise Investment Scheme (EIS) and investment through Venture Capital Trusts (VCTs). Significant tax reliefs are available for individuals investing in unquoted trading companies — with some exceptions and AIM-listed companies are treated as unquoted for these purposes.
The growth of AIM has been partly due to the continued availability of tax breaks for investors. These serve to mitigate the commercial risks perceived to be associated with investing in generally smaller AIM companies compared to companies listed on the Official List. In certain circumstances tax reliefs are available for corporate investors in AIM...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
