It remains difficult in current economic conditions for many SMEs and start-ups to raise money from traditional sources. Many are therefore seeking alternative methods of raising capital, including offering equity in their businesses. On the other side, many individuals are seeking alternative investment opportunities to some traditional asset classes which are currently producing very modest returns. In this article we outline the features of two government introduced tax incentive schemes that assist SMEs and start-ups in raising equity investment from individuals. Please click here to read the full article.