qualifying trading company

qualifying trading company
To qualify for Enterprise Investment Scheme Relief and Re-investment relief, the company which is the subject of the investment must fall within the conditions applicable to these forms of relief. There are complex qualifications but in broad terms a UK resident unquoted company with a non-financial trading business is the typical target for this kind of relief. Participation is to be limited to companies with gross assets of less than ₤10 million before and not more than ₤11 million after investment.

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