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Following the EISA's Spring Technical Seminar, held on Tuesday 11th June, Thompson Taraz has put forward the idea of two stage advance assurance process for Business Investment Relief(BIR) following a request from the EISA for feedback regarding BIR and a number of other matters related to the Enterprise Investment Scheme (EIS).

BIR is currently being promoted by HMRC in conjunction with EIS and is one of a number of key EIS-related matters being lobbied by the EISA's Tax & Technical Committee. BIR offers further tax relief, in addition to that under EIS, to 'relevant' non UK-domiciled persons making an investment in the UK using the claimant's foreign income or gains.

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