Search the ETC Tax Website

Request a callback

Callback Request

Please provide as much detail as possible in regards to the reason for your enquiry so our tax advisers can prepare and tailor their response to reflect your needs. We will endeavour to call you back to discuss your enquiry and you will not be charged for this time.

  • This field is for validation purposes and should be left unchanged.
  • Sign-up to our newsletter

    Newsletter Main Form

  • This field is for validation purposes and should be left unchanged.
  • Request a callback

    Contact Form


    Please provide as much detail as possible in regards to the reason for your enquiry so our tax advisers can prepare and tailor their response to reflect your needs. We will endeavour to - respond / call you back - to discuss your enquiry and you will not be charged for this time.

  • This field is for validation purposes and should be left unchanged.
  • Previously, gains that qualified for CGT entrepreneurs’ relief (ER) but were deferred into an Enterprise Investment Scheme (EIS) or Social Investment Tax Relief (SITR) investment essentially lost the benefit of ER on subsequent sale.

    However, the Autumn Statement has revised this position such that, if the original disposal qualified for ER, then the gain will remain eligible for ER as and when the investment is ultimately realised.

    This will be of benefit for gains reinvested into EIS or SITR on or after the 3rd December 2014 where ER would have been lost when the EIS/SITR shares are sold.

    Draft legislation is expected in Finance Bill 2015.