Venture capital

High-growth potential companies struggling to gain access to finance have received a boost from the extension of existing venture capital reliefs. Income tax and capital gains relief for investment funding in knowledge-intensive companies have been extended with a doubling of Enterprise Investment Scheme and Venture Capital Trusts scheme limits. The Government intends to target the reliefs at higher risk investments, with a new 'risk to capital' condition.

 

Full budget commentary and analysis

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Autumn Budget 2017 - Tax rate card

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