Venture capital schemes — the Enterprise Investment Scheme
The Enterprise Investment Scheme (EIS) and more recent Seed Enterprise Investment Scheme (SEIS) offer a number of generous tax incentives to individuals investing in certain qualifying trading companies. The EIS is targeted at small and medium-sized trading companies, whereas the SEIS offers tax incentives for investment into so-called ‘seed stage’ trading companies.
In both cases, the policy objective of the legislation is to encourage equity investment into higher-risk trading companies that might otherwise struggle to raise capital through conventional bank finance.
The scheme provides income tax and capital gains tax reliefs for individual investors who subscribe in cash for ordinary shares in qualifying companies…
If you are registered and logged in to the site, click on the link below to read the rest of the Taylor Wessing briefing. If not, please register or sign in with your details below.
News from Taylor Wessing
News from The Lawyer
Briefings from Taylor Wessing
When considering whether a sign ‘consists exclusively of the shape of goods that is necessary to obtain a technical result’, the court is not confined to looking at the sign as filed.
Iceland Foods applied to register in the UK the trademark ICELAND (both figurative and word marks) for fish, meat, game and poultry.
Analysis from The Lawyer
The city-state is working hard to become a global wealth management hub, and law firms are gearing up for a prosperous new world
Financial disputes are starting to dominate the English courts as the long-awaited fallout from the downturn finally comes to town