HMRC have updated their helpsheet HS308 (investors’ relief).
The 2023 version has been added.
Related content from Claritax Books
Enterprise Investment Scheme, by Andrew Rainford, offers a clear explanation of the four types of venture capital relief: EIS, Seed EIS, venture capital trusts, and social investment tax relief.
In each case, the author looks at the range of tax incentives offered by the legislation, including (as appropriate) income tax reliefs, CGT exemptions, CGT deferrals, and relief for losses incurred. The conditions for relief are examined in detail and are illustrated with examples.