Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Encouraging growth

12 July 2016 / John Endacott
Issue: 4558 / Categories: Comment & Analysis
istock_10963292_medium_fmt_0

The new investors’ relief has been amended in the committee stage, but there may be further changes to come 

KEY P​OINTS

  • The aim of investors’ relief is to attract new investment into unlisted companies.
  • As expected amendments have been made to the relief.
  • If the enterprise investment scheme was to be abolished or further restricted investors’ relief must be effective.
  • Why should employees be precluded from entrepreneurs’ relief and investors’ relief?
  • Investors’ relief is subject to some apparently anomalous rules relating to partnerships and limited liability partnerships.

On 28 June the Committee of the Whole House debated the subject of investors’ relief. Treasury minister David Gauke explained to MPs the rationale behind the introduction of the relief as follows.

‘Investors’ relief is designed to attract new capital into unlisted companies enabling them to grow their business. It will help to advance the government’s aims...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon