Jack Rose: The Patient Capital Review reviewed

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. And despite the initial concerns expressed over the summer and in the build up to the Budget, EIS and VCT investors can view the announcements and changes positively. None of the fears surrounding changes to investors' tax reliefs or minimum holding periods materialised. The changes that have been announced seem fair and sensible. They do not unfairly penalise or preclude specific se...