EIS was one of the main targets of the 2017 Autumn budget. The resultant changes, and the responses to the government’s Patient Capital Review have solidified government support for the scheme, whilst making sure that EIS is focused on investment in legitimate risk capital. Our report looks at the new environment that has been created as a result of the regulatory changes, as well as external factors that are influencing the investment risk profile and how that is likely to impact the audience for this scheme which is so vital to UK SMEs.. Advisers would be well advised to take…

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