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Qualifying for enterprise investment scheme

12 September 2018 / Nicole Neville
Issue: 4663 / Categories: Comment & Analysis

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  • Tax-efficient enterprise investment scheme relief for shares in a company.
  • The subscription must be for newly issued shares.
  • Income tax relief is by a tax reduction at 30% up to a maximum subscription of £1m.
  • The reduction or part of it can be carried back to the previous year.
  • The investor and associates must own no more than 30% of the company nor be employees.
  • Special provisions allow a director to be eligible for EIS relief
  • The company must meet specific conditions.
  • An investment can be eligible for capital gains tax deferral relief.
  • Capital loss on EIS shares can be set against income.

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