Читать книгу How To Become A Business Angel - Richard Hargreaves - Страница 40

Recent changes to tax legislation have increasingly encouraged investment via the EIS. Not only have the tax reliefs been enhanced, but the amount an individual can invest in a SIPP has been severely restricted.

As a result of these changes some people who have not previously invested in private companies are being encouraged to do so. This may lead to the development of a new wave of angels.