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Your company must receive investment under a venture capital scheme within 7 years of its first commercial sale.
You must follow the scheme rules so that your investors can claim and keep tax reliefs relating to their shares.
By Joan Stewart When the Authors Guild released results of its most recent survey showing that revenue from all writing-related activity in 2017 was down significantly, I wasn’t surprised. The survey also showed that the median income for book-related income for published authors declined by one-fifth, from ,900 in 2013 to ,100 in 2017. My guess is that because Amazon makes it so easy for anyone to become an author, the marketplace is swollen with competition for readers’ time and money.
professional writers ever conducted” showed the median income that published American authors received for all writing-related activity in 2017 was ,080, down from ,500 in the survey taken only two years before.
You must tell HMRC if you no longer meet the conditions within 60 days.
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How, then, can authors create more revenue streams associated with their books or areas of expertise without incurring a lot of additional expense?
If you’ve not got advance assurance, you must provide the following information for your company and any subsidiaries: You’ll also need to show evidence that you’re a knowledge intensive company if you’re applying as one.
You must complete a separate application for each share issue.
You can email or post your compliance statement and supporting documents. Post: If your application is successful, HMRC will send you a letter and compliance certificates (form EIS3) to give to your investors.
If you’re part of a group, the majority of the group’s activities must be qualifying trades.
Your company cannot raise more than £5 million in total in any 12-month period from: Your company cannot raise more than £12 million from these sources in your company’s lifetime.