Study of the impact of Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) on company performance

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Study of the impact of Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) on company performance

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dc.contributor.author Cowling, Marc en_GB
dc.contributor.author Bates, Peter en_GB
dc.contributor.author Jagger, Nick en_GB
dc.contributor.author Murray, Gordon en_GB
dc.contributor.department Institute for Employment Studies, University of Sussex; University of Exeter (Murray) en_GB
dc.date.accessioned 2009-05-12T11:33:25Z en_GB
dc.date.accessioned 2011-01-25T10:27:22Z en_US
dc.date.accessioned 2013-03-19T16:05:04Z
dc.date.issued 2008-05 en_GB
dc.description.abstract This study assesses the impact of Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) tax relief on the UK economy, and whether these interventions have been worthwhile. Overall, the findings indicate that EIS and VCT investments have had a positive effect on capacity building in recipient companies. However, in material terms, these effects remain very small. There is some limited evidence of a profit-enhancing effect. However, both schemes appear to be associated with differentials in performance depending on the size, age and sector of the recipient company. en_GB
dc.identifier.uri http://hdl.handle.net/10036/67875 en_GB
dc.language.iso en en_GB
dc.publisher HM Revenue and Customs en_GB
dc.relation.ispartofseries HMRC Research Report en_GB
dc.relation.ispartofseries 44 en_GB
dc.relation.url http://www.employment-studies.co.uk/pubs/ en_GB
dc.subject Tax relief en_GB
dc.subject Company performance en_GB
dc.subject Venture capital en_GB
dc.subject Enterprise investment schemes en_GB
dc.title Study of the impact of Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) on company performance en_GB
dc.type Technical Report en_GB
dc.date.available 2009-05-12T11:33:25Z en_GB
dc.date.available 2011-01-25T10:27:22Z en_US
dc.date.available 2013-03-19T16:05:04Z
dc.description Research report en_GB


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