When it comes to Government intervention shaping changes in financial services it is often a case of ‘slowly, slowly, catchy monkey’ with regulatory developments and political intervention often taking many years to work their way through the system and deliver an end result.

However, for those of us working in the tax-efficient investment sector, particularly within the EIS/SEIS area, it has been obvious over the course of the last 12 months just how much the Government’s changes – announced at the 2017 Budget and formalised in last year’s Finance Act – have already impacted on our landscape.

We have seen a fundamental shift here, in a very short space of time, away from the capital preservation schemes of the past which tended to ‘clog up’ the sector to the ‘knowledge intensive’, higher-risk investments designed to help start-ups and businesses in sectors such as technology and life sciences.

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