Recent Budget announcements have sought to ensure that SEIS/EIS/VCT investment, while attractive and attainable, will only be available in the right circumstances. We are pleased to note no further changes in the Autumn Budget, allowing for a period of consistency. We note the outcomes of the recent consultation on knowledge-intensive status and look forward to hearing more.

While certain changes to Entrepreneurs’ Relief should be carefully considered in the round, after it’s temporary hiatus due to State Aid delays, EMI continues to offer companies with an excellent opportunity to incentivise staff in an attractive manner.