Raising finance for the business: companies

1. Risk capital schemes: applying to HMRC

2. Risk capital schemes: advance assurance

3. Advising the client

4. Issuing shares

4.1. Costs related to issuing shares

4.2. Other implications

5. Qualifying loans

5.1. Loans to buy an interest in a close company

5.2. Loans to buy an interest in an employee-controlled company

6. Risk capital schemes: remaining conditions

6.1. Types of subsidiaries

6.2. Carrying on the qualifying activity

6.3. Conditions relating to the shares / securities

6.4. Purpose of the issue

6.5. No partnerships

6.6. No pre-arranged exits

6.7. No tax avoidance

6.8. No disqualifying arrangements

6.9. Risk-to-capital condition

7. Risk capital schemes: overview

8. Risk capital schemes: gateway conditions

8.1. General conditions

8.2. Trading requirement

8.3. Use of funds

9. Risk capital schemes: deciding between the schemes

9.1. Size limits

9.2. Age of company

9.3. Limits on EIS, SEIS and VCT funding