Evaluating Venture Capital Schemes (EIS, VCT, SITR)

This is a Research contract intended to evaluate the Venture Capital Schemes (Enterprise Investment Scheme [EIS] and Venture Capital Trust [VCT]) as non-structural tax relief measures. An evaluation of Seed Enterprise Investment Scheme [SEIS] is currently ongoing. In February 2020, the National Audit Office (NAO) published a report regarding HMRC tax reliefs. In particular, the report focused on non-structural tax reliefs, in which HMRC opt not to collect tax in order to pursue social or economic objectives. This r...