EIS

Changes to tax breaks designed to promote investment in small and growing firms will deter investors from taking advantage, according to the Chartered Institute of Taxation (CIOT).

The professional body warned that new legislation creates greater complexity and denies relief to existing financiers that want to increase their investments.

CRC v Stolkin, Upper Tribunal (Tax and Chancery Chamber)

MIKE THEXTON explains when and how to claim tax relief under the enterprise investment scheme