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EIS, VCTs and the Windsor Framework

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The EIS and VCT legislation, which currently sunsets at 5 April 2025, has been effectively frozen since Brexit due to the state aid provisions of the Northern Ireland Protocol meaning that firms in the Province carrying on a trade in goods remain within the EU single market. The new Windsor Framework test of ‘materiality’ to be applied to them is presently unexplained. Whilst the government is committed to retaining the reliefs, an announcement about their future shape is expected in the Autumn Budget.

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