Are your clients looking to grow their business ventures? This book provides an overview of the major investment schemes introduced to encourage growth capital investment, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs). The book provides practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions that must be met by both the investors and the company, guides the reader through the process of claiming these valuable reliefs and advises on how to avoid losing them. This updated edition provides: - Coverage of the proposed uplift in SEIS limits- Discussion of recent tax cases in this field, including a number of important cases on Risk to Capital- Commentary on recent HMRC practice - Guides to the new online HMRC process for Advance Assurance Applications and Compliance Statements (EIS1/SEIS1)This title is included in Bloomsbury Professional's Platinum Tax online service