tag:www.gov.uk,2005:/search/policy-papers-and-consultations 2024-04-02T12:00:01+01:00 HM Government tag:www.gov.uk,2005:/government/consultations/draft-regulations-the-co-ownership-contractual-schemes-tax-regulations-2024 2024-04-02T12:00:01+01:00

The draft regulations set out tax rules for the Reserved Investor Fund, and make amendments to the tax rules for Co-ownership Authorised Contractual Schemes.

tag:www.gov.uk,2005:/government/publications/reserved-investor-fund 2024-03-06T00:00:00+00:00

This tax information and impact note introduces the tax rules for the Reserved Investor Fund.

tag:www.gov.uk,2005:/government/publications/further-amendments-to-the-real-estate-investment-trust-regime 2023-07-18T14:29:00+01:00

This measure makes amendments to the Real Estate Investment Trust (REIT) regime to make it more competitive.

tag:www.gov.uk,2005:/government/publications/venture-capital-schemes-expansion-of-the-seed-enterprise-investment-scheme-seis 2023-03-15T13:38:30+00:00

This tax information and impact note is about changes to the SEIS.

tag:www.gov.uk,2005:/government/publications/non-statutory-instrument-secondary-legislation-the-investment-manager-investment-transactions-cryptoassets-regulations-2022 2022-12-20T16:05:10+00:00

Legislation to define ‘designated cryptoassets� and include them in the list of investment transactions which qualify for the Investment Manager Exemption.

tag:www.gov.uk,2005:/government/publications/real-estate-investment-trusts-amendments 2021-10-27T13:40:12+01:00

This measure amends the rules for Real Estate Investment Trusts.

tag:www.gov.uk,2005:/government/publications/extension-of-the-social-investment-tax-relief 2021-03-03T13:30:02+00:00

This tax information and impact note is about the extension of the Social Investment tax relief.

tag:www.gov.uk,2005:/government/consultations/draft-regulations-the-uk-property-rich-collective-investment-vehicles-amendment-of-the-taxation-of-chargeable-gains-act-1992-regulations-2019 2020-03-20T16:53:04+00:00

We are seeking views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles and their investors.

tag:www.gov.uk,2005:/government/publications/income-tax-encouraging-more-high-growth-investment-through-venture-capital-trusts 2017-11-22T13:44:18+00:00

This tax information and impact note deals with changes to Venture Capital Trusts to encourage high growth investment announced at Autumn Budget 2017.

tag:www.gov.uk,2005:/government/publications/income-tax-the-enterprise-investment-scheme-and-venture-capital-trusts-encouraging-investments-in-knowledge-intensive-companies 2017-11-22T13:42:59+00:00

This tax information and impact note deals with changes to the Enterprise Investment Scheme and Venture Capital trusts to encourage investment in knowledge-intensive companies as announced at Autumn Budget 2017.

tag:www.gov.uk,2005:/government/publications/income-tax-venture-capital-schemes-relevant-investments 2017-11-22T13:41:34+00:00

This tax information and impact note deals with the amendment of the definition of relevant investment for the Enterprise Investment Scheme, Venture Capital Trusts and Social Investment Tax Relief announced at Autumn Budget �

tag:www.gov.uk,2005:/government/publications/income-tax-venture-capital-schemes-risk-to-capital-condition 2017-11-22T13:41:00+00:00

This tax information and impact note deals with changes to venture capital schemes to introduce a new risk-to-capital condition announced at Autumn Budget 2017.

tag:www.gov.uk,2005:/government/publications/draft-legislation-the-co-ownership-authorised-contractual-schemes-tax-regulations-2017 2017-03-20T12:01:13+00:00

This draft legislation introduces new legal requirements on the operator of a co-ownership authorised contractual scheme (CoACS) provide certain tax information both to investors in the scheme and to HM Revenue and Customs.

tag:www.gov.uk,2005:/government/publications/draft-legislation-the-collective-investment-schemes-and-offshore-funds-regulations-2017 2017-03-20T12:01:11+00:00

Draft legislation for investors in a co-ownership authorised contractual scheme (CoACS) or and offshore transparent fund who disposes of units in the fund should compute the chargeable gain.

tag:www.gov.uk,2005:/government/publications/income-tax-streamlining-the-tax-advantaged-venture-capital-schemes 2016-12-05T13:00:46+00:00

This tax information and impact note will clarify the law on when rights for investors to convert a share from one class to another do not affect a company’s eligibility for the Seed Enterprise Investment Scheme and the Ente�

tag:www.gov.uk,2005:/government/publications/income-tax-amendments-to-tax-advantaged-venture-capital-schemes 2015-07-08T13:41:00+01:00

This tax information and impact note affects companies and individual investors using the Seed Enterprise Investment Scheme (SEIS), Enterprise Investment Scheme (EIS) and Venture Capital Trust scheme (VCT), SEIS and EIS fund�

tag:www.gov.uk,2005:/government/publications/non-statutory-instrument-secondary-legislation-the-investment-manager-investment-transactions-regulations-2014 2014-03-20T08:29:00+00:00

Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption which came into force on 8 April 2014.

tag:www.gov.uk,2005:/government/publications/making-the-seed-enterprise-investment-scheme-and-the-capital-gains-tax-reinvestment-relief 2014-03-19T13:28:00+00:00

This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.

tag:www.gov.uk,2005:/government/publications/investment-manager-exemption-and-collective-investment-schemes-expanding-the-white-list 2013-12-20T11:30:00+00:00

Investment Manager Exemption and Collective Investment Schemes: expanding the 'white list'

tag:www.gov.uk,2005:/government/publications/regulatory-capital-securities-regulations 2013-12-13T15:37:00+00:00

Regulatory Capital Securities Regulations