Jack Rose: The Patient Capital Review reviewed
Potential implications
Jack Rose: "The days of strategies with a defined low-return target that rely on tax reliefs to provide much of the returns for investors are coming to end."
On balance, writes Jack Rose, the EIS and VCT changes proposed by the Patient Capital Review and revealed in the Budget seem pragmatic and underline the government's support for the tax-efficient sector as a whole
After months of anticipation, the waiting is over. Chancellor Philip Hammond delivered his Autumn Statement on Wednesday and, contained within it, were the results of the long awaited Patient Capital Review....
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