UK Share capital raise

[perb]

I have a limited company with 2 directors - turnover 100K

A family member would like to be an angel investor investing 300K

We are thinking of a share capital raise. I appreciate the issues of share dilution and potential CGT if the shares are sold for the family member but are there any taxes due for the company on the capital raise?

Are there any other tax efficient methods of raising this capital?

Thanks