The Enterprise Investment Scheme

The Enterprise Investment Scheme (EIS) was introduced by HMRC in 1994 to incentivise UK tax payers to invest in private companies by offering generous tax reliefs on qualifying investments.

The initiative has proved to be highly popular and successful, having enabled more than 25,000 companies to raise funds in the region of £15BN to date.

The tax reliefs available are:

Income Tax Relief

Cashback of 30% against an individual’s income tax liability

Capital Gains Tax Relief

Gains on exit are free of capital gains tax providing the investment is held for a minimum of three years

Loss Relief

If the shares are sold at a loss the loss, less any Income Tax Relief, can be set against income in the year in which they were sold or against income from the previous year

Capital Gains Tax Deferral Relief

Capital Gains Tax on gains realised on different assets can be deferred if the gain is reinvested in another EIS qualify company in the period of one year before or three years after the disposal of the asset

Inheritance Tax Relief

Holdings are 100% exempt from inheritance tax if held for at least two years

Contact

Investors

Please be in touch if you are interested in investing alongside the partners of Eden Rock.

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Entrepreneurs

Please be in touch if you have a business opportunity for which you are seeking investment.

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