Publications

The Venture Capital Trust (VCT) sector has shown remarkable stamina in navigating a pandemic that has posed the greatest health and economic challenge of a generation.

VCTs continue to play a vital role in the survival and growth of early stage companies.

The Autumn budget reaffirmed the government’s continuing commitment to small businesses and innovation. While there’s still a level of uncertainty about the UK economy, the success of the vaccine rollout has given hope to many small businesses.

This up-to-date look at VCTs provides industry news, expert perspective and insights, as well as analysis of the latest developments and trends of a dynamic sector in constant evolution.

You can claim up to 2 hours CPD for reading the update and it is free to access here.

AIM has been a star growth facilitator during Covid-19, showcasing young, innovative and adaptable companies and their unicorn ambitions. IPOs are up, the AIM All-Share index has performed well and with dividends are on their way back faster than expected. It is also home to numerous companies that qualify for the government’s tax-advantaged venture capital schemes, giving additional incentives to investors and focusing the attention of specialist investment managers. But, while it may no longer be the wild west of old, AIM remains a stock picker’s market where expertise lines the routes to success.
For a round-up of all the latest AIM news, insights and analysis, including impacts of the recent budget, take a look at the November AIM Update.

You can claim up to 2 hours CPD for reading the update and it is free to access here.

EIS does an important job for UK PLC by driving funds into SMEs with high growth potential and there’s not much more topical than that right now, unless your clients are looking for solutions to the capital erosion of surging inflation, or the additional income tax and CGT bills they may be liable for as tax thresholds remain static. As well as insights on the inflationary pressures and the booming wider venture capital market, this update delivers the expert insights of Shoosmiths Partner Tom Wilde on what the recent Subsidy Control Bill means for EIS and how approved EIS knowledge intensive funds are developing less than 18 months after their implementation.

You can claim up to 2 hours CPD for reading the update and it is free to access here.

The Q2 2021 Business Relief Quarterly Update scrutinises the future demand for estate planning and Business Relief as well as what the latest HMRC statistics say about the failure of the Residence Nil Rate Band to arrest rising IHT receipts.

Current inflationary pressures highlight the value of growth investments and there is regulatory news that advisers should be aware of. The latest trends are identified in Business Relief target returns, actual annualised returns, investment strategies and fees and charges, while industry experts give their views on the setting for the relief.

You can claim up to 2 hours CPD for reading the Update and it is free to access here.

Just released!

The Q1 2021 AIM Quarterly Update is not to be missed by those with an interest in tax-advantaged investments and how they sit within the context of Europe’s biggest growth market.

It explores the recent developments that have impacted AIM’s direction of travel and provides analysis of the index’s latest performance, with discussion of what that might mean for investment.

With a strong bounceback from the Covid-19 induced crash, building to historic highs, AIM is a great place to look for the innovative companies poised for stellar growth that Chancellor Sunak considers crucial for the investment-led recovery.

You can claim up to 2 hours CPD for reading the guide and it is free to access here.

The Q1 2021 Business Relief Quarterly Update takes a look at the current context for Business Relief, including how Covid has changed it and how Brexit might follow suit.

As well as a flexible and fast estate planning option, Business Relief can also incentivise investment into the smaller, innovative companies that the Government has identified as crucial to the UK economy’s ‘investment-led recovery’.

The update is just what you need to ensure you’re fully up to date with what’s been going on in and adjacent to Business Relief.

As the UK population is rapidly vaccinated against Covid 19, and the lockdown measures are gradually eased, our first EIS Update of the year launches at a critical juncture for the UK SME ecosystem.

With the chancellor’s Spring budget effectively increasing the amount of taxes many clients will need to pay, while also looking to encourage investment, now might be the perfect time to introduce EIS as an efficient method of reducing their tax bill while investing in companies with great growth potential.

Of course, EIS remains high risk, and therefore not right for everyone. But for the right client, investing in SMEs today could see them investing in companies well positioned to take advantage of the post lockdown world.

Our first VCT Update of the year launches at a critical juncture for the UK, as macro-economic changes suggest the tough times of 2020 could be giving way to a generational opportunity to invest in British SMEs primed for a rebound.

A deal signed near the end of 2020 finally resolved the uncertainty over the UK’s relationship with the EU. At the same time, Covid has caused some industries to boom, and others to struggle. But with the country being rapidly vaccinated, this too could soon be a thing of the past.

Not only have VCTs fared well during these difficulties, but, as normalcy gradually returns, now could be the perfect time for investors to consider VCT investments.

The second edition of A Professional’s Guide to Estate Planning rounds up the latest developments that impact estate planning, as well as the rules and regulations that apply. New, exclusive thought leadership perspectives, case studies that illustrate additional planning ideas, an updated Professional Connections section and brand new section considering how estate planning and estate administration can interact have also been added to this edition. As an everyday reference resource designed to be useful to IFAs, solicitors and accountants, in an attempt to be more environmentally friendly and to save you from unnecessary reading, where there have been no changes in a particular estate planning area since our first edition, we either refer you back to that edition, provide a shortened summary or more information in the glossary. The first edition is also available in Intelligent Partnership’s research hub.