Month: May 2018

NEW RISK CRITERIA FOR VENTURE CAPITAL TRUSTS

Important changes for Venture Capital Schemes and enterprise investment have recently come into effect. New 'risk-to-capital' conditions apply to investments in venture capital trusts (VCTs), enterprise investment schemes (EISs) and seed enterprise investment schemes (SEISs). The changes took effect on 15 March 2018, when the Finance Act 2018 received Royal Assent. Broadly speaking, an EIS…

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