The Enterprise Investment Scheme ("EIS") offers a wide range of benefits to qualifying investors with a UK tax liability, including:
INCOME TAX
Investors can claim 30% income tax relief on the amount of an investment held for at least three years
CAPITAL GAINS TAX
Any profits gained from an investment are exempt from capital gains tax provided it is held for at least three years
INHERITANCE TAX
Investments are exempt from inheritance tax provided they are held for at least two years at the time of passing
LOSS RELIEF
Should an investment decrease in value upon a liquidation or sale, investors can offset their losses against their income taxes
For more information about the benefits and regulations of the Enterprise Investment Scheme, please see our detailed guide here.