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Published byRodger Allison Modified over 9 years ago
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BES - SEED CAPITAL RELIEF KEVIN KENNY Ernst & Young, Cork
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THE ENTREPRENEUR €2,000,00O / €1,500,000 Expires 31 Dec 2013 Qualifying Activities Manufacturing Tourism R + D Software Development International Traded Services Advance Factory
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THE INVESTOR €150,000 / €300,000 p.a. Unrestricted – Allowable Total Income Tax Reliefs Curtailed Pension Contributions Property Incentives Risk Environment Portfolio Management Exit 5 Years ? or Pure Equity Play
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THE ENTREPRENEUR Capital Raising Direct, or Via Fund Exit or no Exit Structuring of Equity Valuation Issues - Capping Funding 5 Years
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THE PRACTITIONER Manufacturing - Generic Definition Exit Put / Call Options - Market Value Test 30 % Connected Party Rule Excludes Relatives Issue Shares - National Westminster Case 3 Year Trading Rule 4 Month Trading Rule Eligible Shares New No Preferential Rights /Flexibility
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THE PRACTITIONER 1% Capital Duty Abolished Tourism Excludes Hotels, Guest Houses etc Property 75% Maximum Balance Sheet Valuation Advance Factory Industrial Agency Certificate Software Development Employment Grant
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