Tax Efficient

Our Adivser’s Guide to the Enterprise Investment Scheme is a valuable reference resource for financial advisers and paraplanners on the practical and technical aspects of using the EIS. The scheme, which is heading towards its thirtieth birthday, can combine high growth potential with generous income and capital gains tax reliefs, while offering a vital funding mechanism to the UK’s most innovative SMEs. These are the companies that will be fundamental to the chancellor’s, “future economy built on a new culture of enterprise.” But for investors, a thorough understanding of the current rules, regulations and functional nuances is key to the best outcomes. The guide’s case studies, flowcharts, tables and explainers are all designed to put professionals in a position to consider the most important variables.

You can claim up to 4 hours CPD for reading the guide and it is free to access here.

Our Adivser’s Guide to Business Relief is now in its third edition and has become an invaluable resource for financial advisers on this increasingly useful tax-advantaged investment area. The relief itself has now been around for over 45 years and has the power to resolve later life tax-planning conundrums and to drive investment into UK PLC. It helps shield family businesses from inheritance tax that could otherwise stifle their development, and it has matured into a useful funding pathway for green energy firms. Both investors and investees can benefit from ongoing growth, but like all tax reliefs, understanding the practical and regulatory aspects is key. So, any rules changes and technical titbits are reflected in this new version, the thought leadership has been refreshed with new contributions from industry experts and the case studies are right up to date with 2021/22 tax rates and allowances.

You can claim up to 4 hours CPD for reading the update and it is free to access here.

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Venture capital trusts (VCTs) have experienced momentum over the past few years, as they continue to attract investors and savers alike with generous tax breaks and huge potential returns. Many have been turning to tax-efficient vehicles such as VCTs to mitigate the effects of the reduction to the pensions annual allowance.

This update provides data on the current state of the sector and identifies developing trends that are critical to the industry’s success in the coming year. Last year saw the sector rebound impressively following a slump at the beginning of the pandemic. All indications point to an even bigger upsurge in 2022, prompted in part by the upcoming dividend tax increase in April.

This VCT industry report is a compendium of expert insights, key industry data, news and analysis. It is free to access here.

Remember to claim up to 2 hours CPD after going through the highly readable report.

Gone is the era of easy money, as we all know. Now, investors should enlist outside-the-box thinking to consider the ramifications of soaring inflation and a spike in interest rates, so mitigation strategies can be proactively put in place.
The Enterprise Investment Scheme (EIS) offers creative solutions. For investors mourning the erosion of their portfolio’s profit. For those worried about growing their funds. Or wealthy investors spooked by the rising chorus of voices calling for a wealth tax.
This update delivers insights into these and many other issues. You’ll find industry data, news and analysis as well as prognoses for a year that promises to be another blockbuster time for the sector.
You can claim up to 2 hours CPD for reading the update and it is free to access here.

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.