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One of the most pressing issues for most types of business is the raising of sufficient finance to commence, continue or expand activities. However this is done, the business ought to consider the tax implications of the various options. In addition, there are specific tax reliefs which investors may actively seek or encourage a business to adopt. Tax advice at an early stage can maximise the effect of existing investment as well as encourage external investors.

Where the business is incorporated and the company is seeking additional funding this can be provided through equity funding, there are various options including share capital being held by family and friends, tax relief schemes such as enterprise investment schemes (EIS and SEIS) through to private equity funding. This guidance note summarises the implications of equity funding for an OMB company with links to further details.

For more details on raising finance through loans see the Raising business finance - loans guidance note.