The absence of any major EIS and VCTs announcements in the Autumn Statement makes little difference, says Richard Hoskins, as the dynamics of the tax-efficient investment sector have already changed beyond recognition
Changes to the ‘qualifying investment' rules last year, driven by the European Union and HM Treasury, have already completely altered the Enterprise Investment Scheme (EIS) and venture capital trust (VCT)...
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Three step reporting process
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Three advisers have their say…