EIS and VCT schemes are increasingly popular with investors and their attractions will be enhanced by changes proposed in the 2011 Budget. However, there are complex qualifying conditions for the reliefs and these can give rise to a number of practical and technical points that will need to be considered by a company and its advisers when looking to raise finance under the schemes at various stages in the company’s life cycle.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")