Autumn Budget 2024
Our analysis following today’s Autumn Budget, which was the first Budget Statement of the new government, can be found here.
Autumn Statement 2023
Following today’s Autumn Statement, our note in respect of the venture capital tax reliefs (which contains some good news about the EIS and VCT Sunset Clause) can be found here.
Finance (No. 2) Bill 2023 – Royal Assent
Finance (No. 2) Bill 2023 received royal assent on 11 July 2023. The Bill includes the proposed increases to seed enterprise investment scheme limits explained in our news article of 23 March 2023.
Finance (No. 2) Bill published
Further to the Spring Budget 2023, the Finance (No. 2) Bill has today been published in draft.
Spring Budget 2023
Following today’s Spring Budget, our note in respect of the venture capital tax reliefs (and certain other reliefs and measures regarding investment in business) can be found here
Autumn Statement 2022
There were no changes to the venture capital tax reliefs announced in the Chancellor’s Autumn Statement today. The Chancellor did set out:
Chancellor’s Growth Plan and Mini Budget
Following today’s Growth Plan, announced by the Chancellor in his ‘Mini Budget’, our note in respect of the venture capital tax reliefs (SEIS, EIS and VCTs) can be found here
Spring Statement 2022
There were no changes to the venture capital tax reliefs (SEIS, EIS, VCTs or SITR) announced in the Chancellor’s Spring Statement today. However there are a couple of points which may be of interest.
