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Seed Enterprise Investment Scheme

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • August 20 2014

The Government's Seed Enterprise Investment Scheme (SEIS) is aimed at encouraging investment in very small, new companies. Tax reliefs are available

Private equity perspectives - the end of dual employment contracts?

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • August 13 2014

Dual employment contracts have hit the headlines in recent months. Often reserved for internationally mobile senior executives, one high profile

Consultation announced on Venture Capital Schemes

  • RPC
  • -
  • United Kingdom
  • -
  • August 6 2014

HMRC and HM Treasury published the Tax-Advantaged Venture Capital Schemes consultation on 10 July 2014. The Government announced the consultation in

Averil Finn - a fatal change of control for EIS purposes

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • May 22 2014

When two EIS companies merge it isn't possible to structure the transaction without one of them losing its EIS relief. The Enterprise Investment

The budget 2014: private equity

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • March 21 2014

Building a resilient economy was the main focus of the Chancellor’s Budget today. On the whole, this translated into a series of measures to boost

UK corporation tax relief: welcome changes impact takeovers and overseas employers

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • January 21 2014

The UK Government has included two important changes to corporation tax relief in the draft Finance Bill 2014, both of which are expected to come

VCT and EIS qualifying investments

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • January 8 2014

This note provides a summary of the main conditions a company has to satisfy in order to attract investment from venture capital trusts (VCTs) and

Tax boost for corporate joint ventures

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • December 31 2013

A new tax break could enable creative sector and other businesses to attract key entrepreneurial talent into tax advantaged joint ventures. The new

Tax on loan notes: change in law

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • November 19 2013

Many readers may be aware of a recent change in law under which the Government has restricted the ability of UK income tax payers to claim

UK: pensions update August 2013

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • August 30 2013

Changes made to the Takeover Code which came into effect on 20 May 2013 give pension scheme trustees of funded defined benefit schemes a Greater say