Enterprise Investment Scheme (“EIS”) is a Government scheme that provides a range of tax reliefs for investors who subscribe for qualifying shares in qualifying companies.
Tax-efficient investment schemes
The Enterprise Investment Scheme (“EIS”) and Venture Capital Trusts (“VCT”) are Government schemes that provide a range of tax reliefs for investors who subscribe for qualifying shares in qualifying companies. Subject to a list of qualifying criteria, companies can raise up to £12m through the schemes although limited to up to £5m on any one tax year. In April 2018 the Government introduced new limits for Knowledge Intensive Companies (“KICs”) of a top limit of £20m and up to £10m in a single tax year. There are complex rules regarding a timescale for initial investing, which needs to be within a set time of first commercial sale, as well as number of employee limits and asset tests. For investors there is the attraction of being able to claim up to 30% tax relief on investment as well as CGT or income tax relief on gains and benefits for Estate Planning.
You will benefit from...
Early Stage Investments
Income Tax Relief
30% income tax relief can be claimed, provided the investment is held for a minimum of three years.
Inheritance Tax Relief
Capital Gain Defferal
The opportunity to defer a capital gain and eliminate it entirely if your EIS shares are still held at death.
Products
We offer a range of personalised services to allow you to invest across a range of products including shares, investment trusts, unit trusts, corporate and government bonds.
