Venture capital schemes — the Enterprise Investment Scheme

The Enterprise Investment Scheme (EIS) and more recent Seed Enterprise Investment Scheme (SEIS) offer a number of generous tax incentives to individuals investing in certain qualifying trading companies. The EIS is targeted at small and medium-sized trading companies, whereas the SEIS offers tax incentives for investment into so-called ‘seed stage’ trading companies.

In both cases, the policy objective of the legislation is to encourage equity investment into higher-risk trading companies that might otherwise struggle to raise capital through conventional bank finance.

The scheme provides income tax and capital gains tax reliefs for individual investors who subscribe in cash for ordinary shares in qualifying companies…

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