Venture capital/development capital (non-leveraged) investment: tax

This practice note covers the tax issues that commonly arise when private equity firms invest venture and development capital in start-up and smaller companies.

NOTE: This resource is being reviewed in light of the 2016 Autumn Statement. For more information, see Legal update, 2016 Autumn Statement: key business tax announcements.

Practical Law Tax based on materials provided by Mark Nichols, Steven Sieff and Isabel Pooley, CMS Cameron McKenna LLP


 

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