Are your clients looking to grow their business ventures?Venture Capital Tax Reliefs, Third Edition provides an overview of the major investment schemes introduced to encourage growth capital investment, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs).The title provides practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions that must be met by both the investors and the company, guides the reader through the process of claiming these valuable reliefs and advises on how to avoid losing them.Substantially rewritten and reorganised to reflect the major changes to the tax incentives available, this new edition provides:- Detailed coverage and analysis of the highly popular Seed Enterprise Investment Scheme (SEIS)- Commentary on the impact on EISs and VCTs as a result of the 2015 State Aid changes and legislation, which fundamentally altered the way the schemes operate, including:– The new age limit– The enhancements for knowledge intensive companies– Use of money and the growth and development requirement– The risk-to-capital provisions