EIS

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

Gain access to investments in early-stage companies.

Income Tax Relief

30% income tax relief can be claimed, provided the investment is held for a minimum of three years.

Inheritance Tax Relief

Potential for 100% relief on inheritance tax (available after you’ve held the investment for two years and provided shares are still held at time of your death).

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.


Registered Office: 

Salisbury House, London Wall, 

London, EC2M 5QQ. 

 

First Equity Limited is a member of the London Stock Exchange. Authorised and regulated by the Financial Conduct Authority
(FCA No. 124394)

 

Registered in England and Wales, No 2019652

Copyright © First Equity Limited 2019. All rights reserved.

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