To be introduced in Finance Bill 2016
Also aimed at re-structuring of specialist aerospace
Innovations in IHT planning have contributed to the popularity of certain stocks on AIM over the past 12 months, but could managers be entering bubble territory without realising?
Changes to tax rules made in last year's Budget
Open to investors this year
Last year's EU-influenced Budget brought the most significant changes to the VCT sector in over half a decade. Industry specialists reveal how the changes will affect them.