TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Consultation: Tax-advantaged venture capital schemes: ensuring continued support for small and growing businesses

The above consultation seeks views and information on the recent reforms and expansions of the tax-advantaged venture capital schemes (SEIS, EIS and VCT). Views are invited by 19 September 2014

At Budget 2014 the government announced that it would run a consultation and evidence gathering exercise to understand the impact of the recent reforms and expansions of these schemes. The consultation also considers some possible changes to the schemes, including options to accommodate the use of convertible loans within the schemes, and what is referred to as a more principled approach to the exclusion of very low-risk investment opportunities.