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Venture Capital

Michael Bell Partner and Ronan Lowney Associate Osborne Clarke's tax practice discuss some recent changes to the venture capital legislation and the practical problems this is having on private equity transactions
Since it has been in office the Government has consistently sought to encourage individuals to invest in 'small higher-risk' trading companies. One way it has sought to encourage this investment is through venture capital tax reliefs for investors. These have included the introduction of (assuming the qualifying conditions are satisfied):
●     income tax relief (subject to certain limits) on the amounts invested;
●     an exemption from income tax on dividends (venture capital trusts only);
●     an exemption from capital gains tax on the disposal of the venture capital...

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