The new year promises to be ‘interesting’ for any number of reasons, writes Andrew Aldridge, though continued political and economic uncertainty may at least still offer plenty of opportunities for advisers and their clients

I am not one for making bold new-year predictions – and no-one is suggesting the next 12 months will be easy – but certainly in the tax-efficient investment arena, and specifically the Enterprise Investment Scheme (EIS) and Seed EIS sectors, there is a rather different environment in which to work.

The ‘tectonic plates’ of this market have shifted over the course of the last 12 to 18 months and, to give credit where it is due, the current government recognised the changes that needed to be made and the benefits that could be delivered in doing so.

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