Raising finance for the business - Companies

1. Qualifying loans

1.1. Loans to buy an interest in a close company

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

2. Risk capital schemes - advance assurance

3. Risk capital schemes - applying to HMRC

4. Risk capital schemes - Gateway conditions

4.1. General conditions

4.2. Trading requirement

4.3. Use of funds

5. Risk capital schemes - overview

6. Advising the client

7. Issuing shares

7.1. Costs related to issuing shares

7.2. Other implications

8. Risk capital schemes - remaining conditions

8.1. Types of subsidiaries

8.2. Carrying on the qualifying activity

8.3. Conditions relating to the shares / securities

8.4. Purpose of the issue

8.5. No partnerships

8.6. No pre-arranged exits

8.7. No tax avoidance

8.8. No disqualifying arrangements

8.9. Risk-to-capital condition

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