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Encouraging growth

12 July 2016 / John Endacott
Issue: 4558 / Categories: Comment & Analysis

The new investors’ relief has been amended in the committee stage, but there may be further changes to come 


  • The aim of investors’ relief is to attract new investment into unlisted companies.
  • As expected amendments have been made to the relief.
  • If the enterprise investment scheme was to be abolished or further restricted investors’ relief must be effective.
  • Why should employees be precluded from entrepreneurs’ relief and investors’ relief?
  • Investors’ relief is subject to some apparently anomalous rules relating to partnerships and limited liability partnerships.

On 28 June the Committee of the Whole House debated the subject of investors’ relief. Treasury minister David Gauke explained to MPs the rationale behind the introduction of the relief as follows.

‘Investors’ relief is designed to attract new capital into unlisted companies enabling them to grow their business. It will help to advance the government’s...

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