Course Details

Venture capital reliefs enable smaller companies to raise finance from investors, but the provisions are notoriously complex. With limits increased so that larger companies can participate, it is very important to understand these provisions from the perspective of the investors and the companies particularly in the context of increased HMRC compliance.


In this session Ros Martin covers the following topics:

  • The requirements for a company that wishes to raise funds
  • The conditions to be met for an investor
  • General anti-avoidance provisions relating to these provisions
  • HMRC compliance work and common pitfalls
  • Practical issues involved in processing claims for relief


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