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Introduction – Withdrawal of EIS Income Tax Relief It is not sufficient simply for the investment and investor to satisfy the qualifying conditions at the outset. Instead, one must continue 
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Knowledge Intensive Companies (“KICs”) – Background A Knowledge Intensive Company is a favoured status under EIS. This is a relatively new concept and took effect from 6 April 2018. Where 
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EIS General Requirements – Introduction & Background In addition to the specific requirements set out for the shares, the Company and the investor, there are also General Requirements that must 
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EIS Qualifying Investor – Opportunities, Tax Relief, Loss Relief & Income Tax EIS Qualifying Investor – Eligibility Overview The investor must also meet certain requirements for his or her investment 
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EIS Qualifying Shares – Conditions, Investors, Businesses & Individuals Overview – EIS relief In order to qualify for EIS relief, the shares issued under the capital raise must be ‘qualifying 
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Introduction – EIS Risk to capital condition – Example & HMRC The Risk to Capital Condition was introduced in March 2018. As well as being a new concept to the 
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EIS Income Tax Relief & CGT Exemption, Examples & Explanations Introduction The main event for EIS investors will often be the income tax relief that accompanies their investment. However, where 
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Enterprise Investment Scheme (EIS) – Introduction & EIS Relief Background The Enterprise Investment Scheme (“EIS”) is a venture capital relief. It is designed to provide investors in smaller, growth companies 
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Draft Finance Bill 2019/20: Changes to Income Tax Share Loss Relief The Government published draft clauses to be included in the Finance Bill 2019/20, together with related consultations and response 
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The Enterprise Investment Scheme has proved a valuable tax relief both for those entitled to the relief on their investment and the improved attractiveness afforded to qualifying companies in generating 
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