Tax-efficient investments: risk capital invesments

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Tax-efficient investments: risk capital invesments by Mind Map: Tax-efficient investments: risk capital invesments

1. Community investment tax relief

1.1. Income tax relief

1.2. Losses

1.3. IHT treatment

1.4. Conditions to be met by the investor

2. Social investment tax relief

2.1. Reliefs

2.1.1. Income tax relief

2.1.2. CGT deferral

2.1.3. CGT exemption

2.2. Losses

2.3. IHT treatment

2.4. Conditions to be met by the investor

2.5. Conditions relating to the social enterprise

3. Enterprise investment scheme

3.1. Reliefs

3.1.1. Income tax relief

3.1.2. CGT deferral

3.1.3. CGT exemption

3.2. Losses

3.2.1. Calculation

3.2.2. Share loss relief

3.3. IHT treatment

3.4. Conditions to be met by the investor

3.5. Qualifying companies

4. Seed enterprise investment scheme

4.1. Reliefs

4.1.1. Income tax relief

4.1.2. CGT reinvestment relief

4.1.3. CGT exemption

4.2. Losses

4.2.1. Calculation

4.2.2. Share loss relief

4.3. IHT treatment

4.4. Conditions to be met by the investor

4.5. Qualifying companies

5. Venture capital trust

5.1. Reliefs

5.1.1. Income tax relief

5.1.2. Dividend exemption

5.1.3. CGT exemption

5.2. Requirements to be met by the VCT

6. Advising the client

7. Prescribed order of priority of income tax reliefs