Jack Rose: The Patient Capital Review - a beginner's guide

For those of us who work within the tax-advantaged investment sector, the impending outcome of the Patient Capital Review (PCR) - its possible permutations and consequences - is the talk of the town. But those who spend less time dwelling on tax legislation and rule changes within the sector (very wise if you ask me) are inclined to look blank when you mention the PCR. So for those who like a simple summary of the salient points, here you go. What is it? In November last year, the government announced it would be launching a review into how the UK funds and provides investment capit...