Capital gains tax: negligible value claims

Capital gains tax: negligible value claims What happens if you own shares that have become all but worthless – say you bought shares at the start of the pandemic, and their value has plummeted? In these circumstances, a negligible value claim may work to your...

Cameras, action and a happy tax ending

Cameras, action and a happy tax ending The Enterprise Investment Scheme (EIS) is one of four venture capital schemes designed to allow certain types of small, higher-risk, unquoted trading companies to raise capital. The schemes offer significant tax reliefs to...