Business Investment Relief (BIR)

By Technical Team on 13 Sep 2019

The Chartered Institute of Taxation (CIOT) wrote to HMRC in respect of the availability of Business Investment Relief (BIR) where the investment is to be made in a target company that is either:

  • by way of a loan to a trading subsidiary of a charity parent, or
  • by way of investment in a Community Interest Company (CIC).

Our submission is available to view here.

Technical Team