Royal Assent of the Finance Bill has been delayed by a week to 15 March, giving investors an extended opportunity to access tax-efficient schemes including VCTs and EIS investing in low-risk businesses.
The bill, which was originally set to receive Royal Assent on 8 March, will introduce a "risk-to-capital condition" that will stop investors taking advantage of tax breaks by investing in low-risk venture...
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Was responsible for IT and transformation
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Paul Bruns and Elaine Parkes