Tag Archive: trading
What is the New Investors’ Relief?
In the 2016 Budget, the Chancellor announced the extension of Entrepreneurs’ Relief. It now applies to external investors in unlisted trading companies (or holding companies of trading groups). This new relief, known as Investors’ Relief, applies a 10% rate of CGT on the disposal of ordinary shares. The shares must be in an unlisted trading… View Article
What is EIS?
While the SEIS has many advantages, its significance for investors is limited by the riskier profile of this type of investment as well as the maximum amount that wealthier investors can put into the scheme. The SEIS is often the first scheme that companies will use to raise investment and is often followed by the… View Article