Management Interests in Private Equity and Venture Capital Investment
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HMRC and the British Venture Capital Association have agreed two memoranda of understanding intended to offer certainty about valuation and tax treatment of equity interests awarded to managers of target companies and private equity and venture capital providers if certain requirements are met. These memoranda are summarised in this practice note. The memoranda can only relied on in the specific circumstances they relate to, they provide useful guidance to the issues which HMRC will look at in other circumstances.