EIS qualifying conditions need to be met by both company and investor for duration of the holding period of three years;
For all British qualifying films of any budget level, the film production company can now claim a payable cash rebate of up to 25% of UK qualifying expenditure. The tax relief is...
Offshore funds are non-UK resident investment vehicles, such as companies and the overseas equivalent of unit trusts. When disposals of such funds are made, care needs to be taken...