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Taxation of EIS and VCT Investments

Taxation of EIS and VCT Investments


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About the Book

This book is written primarily to provide guidance on: Enterprise Investment Scheme (EIS) Venture Capital Trust (VCT) Corporate Venture Scheme (CVS) It provides up-to-date explanations about VCT, CVS and EIS taxation and of how the rules surrounding these three tax schemes operate in practice. Tax planning opportunities and the potential pitfalls of EIS, VCT and CVS are also featured. Work examples are included where relevant, to demonstrate how the tax rules are applied in practice. It is also cross-referenced to the relevant legislation on EIS / VCT investments, and all changes in the Finance Act 2011 are reflected in this book. People who will find this publication very useful include: *Accountants, tax specialists and students *Directors of companies looking to raise finance *Individuals who wish to make tax-efficient investments *Corporate financiers who organise the raising of capital This is one of the most practical VCT publications available.

About the Author :
Loveth is a Tax Principal at Odiri Tax Consultants. She has given advice on a wide variety of taxation issues relating to corporate tax, personal tax, trust tax, inheritance tax, transaction-based tax and cross-border transactions. She is the sole author of CCH Tax Guide: Corporation Tax 2006-07, Taxation Due Diligence First Edition, Taxation of EIS and VCT Investments First Edition, and has contributed to CCH tax E-CPD modules on selected tax topics. Loveth is also an e-tax lecturer. She can be contacted professionally for all taxation issues, whether you are a company, accountancy practice, partnership, or an individual.


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Product Details
  • ISBN-13: 9780956019554
  • Publisher: Ltax Publishing
  • Publisher Imprint: Ltax Publishing
  • Height: 132 mm
  • ISBN-10: 0956019552
  • Publisher Date: 15 Dec 2011
  • Binding: Paperback
  • Width: 197 mm


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