Category Archives: Corporation Tax

Enterprise Investment Scheme (EIS) & Venture Capital Trust (VCT’s)

Enterprise Investment Scheme (EIS) & Venture Capital Trust (VCT’s)

Changes: The rate of income tax relief will rise to 30% from 20% from April 2011 and 2012 Any individual can now invest £1m per annum under the EIS double

Research & Development Tax Deduction

Research & Development Tax Deduction

As of 1st April 2011 Research & Development tax deduction for SME’s rose from 175% – 200% this is also promised to rise again from 1st April 2012 to 225%.