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bes - seed capital relief

THE ENTREPRENEUR.

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bes - seed capital relief

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    1. BES - SEED CAPITAL RELIEF KEVIN KENNY Ernst & Young, Cork

    3. 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

    4. THE ENTREPRENEUR Capital Raising Direct, or Via Fund Exit or no Exit Structuring of Equity Valuation Issues - Capping Funding 5 Years

    5. 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

    6. 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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