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Obstacle course
KEY POINTS
- The enterprise investment scheme was introduced in 1993.
- Investors who qualify for enterprise investment scheme can receive up to £300 000 relief a year.
- The must be no connection between the investor and the company for a specified period.
- Care must be taken if the company acquires shares in another business.
A few years ago when my children were a lot younger I was helping them with some homework where they had to look at a picture of a typical domestic scene and spot all of the potentially dangerous things in the room. I have recently been advising several companies on enterprise investment scheme relief and had a sudden feeling of déjà vu when looking at the legislation (ITA 2007 s 156 et seq) because it contains more banana skins than...
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