Corporate Venturing Scheme

A practice note summarising the Corporate Venturing Scheme (CVS) and the tax reliefs for companies investing in shares which qualify for the CVS.

Note: The CVS reliefs had effect in relation to qualifying shares issued between 1 April 2000 and 31 March 2010. Accordingly, it is no longer possible to make investments under the CVS.

PLC Tax and James Meakin, Speechly Bircham


 

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