The EII scheme has been modified extensively since it was first introduced with changes in qualifying criteria, the amounts that can be invested and the approach taken by Revenue.
It can be a challenging landscape for SMEs and investors to navigate, especially if they are new to the scheme or concerned about maximising the potential of what remains an attractive opportunity.
Mary McKeogh, tax partner with HLB McKeogh Gallagher Ryan, has extensive experience of EIIS...
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