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PE & High Risk

Karen Cooper and Vicki Carr of Osborne Clarke review a common issue that can arise when private equity investors invest in small 'high risk' companies
The Government is keen to encourage investment in small high-risk companies and has implemented a number of generous tax breaks to promote investment by employees and individuals — particularly the Enterprise Management Incentive (EMI) scheme for employees and the Enterprise Investment Scheme (EIS) for other individuals. In this article we look at how these reliefs might be denied or lost when companies benefit from private equity backing and suggest ways to prevent this.
A reminder of the benefits
The EMI scheme is a...

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