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.
Budget 2021
Following today’s 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
Finance Bill 2020
The first draft of the Finance Bill 2020 was published today, on 19 March 2020. As anticipated, it contains amendments to the legislation dealing with EIS approved funds as well as setting out the framework for the new EIS approved fund for investment in “knowledge intensive” companies, as announced in the Autumn Budget 2017 and as part of the government’s response to the Patient Capital Review.
Budget 2020
Our note in respect of the venture capital tax reliefs (and other reliefs and measures for SMEs and entrepreneurs) following today’s Budget can be found here