The Finance Bill received Royal Assent today meaning investors can no longer benefit from tax-efficient schemes, including VCTs and EIS, investing in low-risk businesses.
The bill, which was originally set to receive Royal Assent on 8 March but was delayed by a week, will introduce a "risk-to-capital condition" that will stop investors taking advantage of tax breaks by...
Effective from 1 August
10 new members
Strategic partnership between firms
12 months' notice