Since its introduction in 1983, the Business Expansion Scheme (BES) has not been widely used, mainly because of its complexity. This book cuts through this complexity by explaining the Scheme's conditions in simple language and by the use of 115 worked examples. Step-by-step instructions on administrative matters, checklists, and useful appendices are also provided. Where relevant, the legislation, case law decisions and Inland revenue press releases are set out in full, making the book a comprehensive practical guide to the BES. "The Business Expansion Scheme" is aimed primarily at professional advisers and practitioners such as solicitors, accountants, sponsors, BES Fund managers, and financial advisers but should also provide an invaluable guide for directors of BES companies and for those who are considering raising finance using the BES. It will also be very useful for those BES investors who want to know more about the BES and for those who are studying tax, revenue law and tax-efficient investments. It includes the current law and practice of BES as at December 1991.
- ISBN10 040600627X
- ISBN13 9780406006271
- Publish Date March 1992
- Publish Status Out of Print
- Out of Print 14 July 1998
- Publish Country GB
- Publisher LexisNexis UK
- Imprint Butterworths Law
- Format Hardcover
- Pages 347
- Language English