The changes to the rules guiding tax-advantaged investing announced in the summer Budget combined with recent government moves to bring to an end tax relief for renewables will see the sector turn to earlier-stage companies, according to VCT and EIS managers.
The new rules announced last year by Chancellor George Osborne came at the behest of the European Union, which determined the UK's previous rules governing tax reliefs breached state aid guidelines. ...
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But self-employed contributing less