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 will cover 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

 

By attending the session, you will be able to assist HNWI who might be thinking of investing in these schemes as well as companies who might be considering raising funds.  It will give an understanding of the situations where the relief might, or might not, be available.

 

This session will be of interest to tax advisers and business owners

 

Course level: Intermediate

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CPD Course Speaker

Ros Martin Taxation Consultant and Lecturer

Ros Martin

Ros Martin CTA is a consultant and lecturer covering all aspects of direct tax and Stamp Duty Land Tax. She was an Inland Revenue fully trained Inspector until 2000 when she left to become a consultant advising on tax planning for large and small businesses and individuals as well as dealing with full and aspect enquiry work.

Her clients are mainly small and medium sized accountants and the consultancy work gives a particular opportunity to understand the key issues of concerns for such professionals and consider the practical aspects of the application of legislation.