Practitioner's guide to the Enterprise Investment Scheme Book

The Enterprise Investment Scheme came into force on 1 January, 1994. This title offers a guide for those companies seeking to attract investment through the scheme, and investors pursuing tax shelters. More specifically, it provides: an exposition of the tax planning opportunities and pitfalls which the EIS presents; an insight into the approach that the Inland Revenue has taken to similar legislation; an examination of the impact the new scheme will have on established tax reliefs and allowances; and an outline of the basic procedure for both companies seeking investment and for investors.