High earners tax relief limit lifted
EII scheme will be removed permanently from the list of reliefs
A change announced in the Finance Bill last week should make it easier for businesses to raise money.
The Finance Bill signalled that the Employment and Investment Incentive (EII) scheme would be removed permanently from the list of reliefs affected by the high earners restriction, which caps the overall level of tax relief a high-earning taxpayer can claim.
The EII scheme, a tax relief incentive scheme that replaced the Business Expansion Scheme (BES), allows individual...
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