The use of enterprise management incentives scheme (EMIs) can help small growing companies to attract and retain employees. The enterprise management incentives scheme allows employees to buy shares free of income tax and NICs based on the difference between the amount paid for shares when an option is used and the actual value (provided the shares are purchased for at least the market value they had when the option was granted).
 

What is the Community Investment Tax Relief Scheme?
The Community Investment Tax Relief (CITR) scheme encourages investment in accredited intermediary organisations, called Community Development Finance Institutions (CDFIs). The tax relief under the system is available to both individuals and companies.

CDFIs may take a range of forms, including:
• Community loan funds, which make capital available to community regeneration initiatives and businesses;
• Micro-finance funds, which make small loans, usually at near-market rates of interest, to the smallest businesses, e.g., sole traders and
• Social banks - profit-seeking financial service providers or subsidiaries dedicated to social or environmental objectives.
 

What is the Community Investment Tax Relief Scheme?
The Community Investment Tax Relief (CITR) scheme encourages investment in accredited intermediary organisations, called Community Development Finance Institutions (CDFIs). The tax relief under the system is available to both individuals and companies.

CDFIs may take a range of forms, including:
• Community loan funds, which make capital available to community regeneration initiatives and businesses;
• Micro-finance funds, which make small loans, usually at near-market rates of interest, to the smallest businesses, e.g., sole traders and
• Social banks - profit-seeking financial service providers or subsidiaries dedicated to social or environmental objectives.
 

The Enterprise Investment Scheme (EIS) is designed to help smaller higher-risk trading companies raise finance by offering a range of tax reliefs to investors who purchase new shares.

Starting 1 April 2021 and ending 31 March 2023, most companies that invest in qualifying new plant and machinery assets will be able to claim new super-deductions and allowances.

Research suggests that, like fluctuations in share prices, changes in interest rates and bond prices are largely unpredictable. It follows that an investment strategy based on attempting to exploit these sorts of fluctuations is unlikely to be a fruitful endeavour. Even so, investors may still be curious about what might happen to equities if interest rates go up.

A recent resurgence in firewood and timber prices combined with strong returns for investors is leading to heightened interest in UK woodland and forestry, leaving many investors wondering if money really does grow on trees....

A recent resurgence in firewood and timber prices combined with strong returns for investors is leading to heightened interest in UK woodland and forestry, leaving many investors wondering if money really does grow on trees....

The buy-to-let market has been dominated by investors seeking a property pension, according to new research.

The buy-to-let market has been dominated by investors seeking a property pension, according to new research.