Private equity and tax: venture capital/development capital (non-leveraged) investment

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 2014 Budget. For more information, see Legal update, 2014 Budget: 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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