Investment, EIS & VCT

The Guidance Notes below cover a broad range of applied knowledge in respect of the Enterprise Investment Scheme and Venture Capital Trusts that has been provided to our clients, and updated to reflect the companies’ feedback and practical experience.

  • GNT 15: EIS Business Angel Relief

    It is not uncommon for founders to take a stake in a business and one of the most tax efficient ways to do this is through the Enterprise Investment Scheme (EIS). However, the relief is not available if the investor is connected by virtue of employment or as a director of the company. There is, nevertheless, an exception known as Business Angel Relief that can apply. This guidance note explains how the relief works. (Password required)


  • GNT 16: EIS Administration

    This Guidance Note sets out the procedural requirements for EIS Relief from the perspective of both the company and the investor. (Password required)


  • GNT 37: Seed Enterprise Investment Scheme

    The Seed Enterprise Investment Scheme (‘SEIS’) is designed to help small, very early-stage companies to raise equity finance by offering a range of tax reliefs to individual investors who purchase new shares in those companies. The scheme is complementary to the Enterprise Investment Scheme (‘EIS’) and offers tax relief at a higher rate than that offered by the existing EIS. This Guidance Note provides a high level overview of the SEIS drawing out the most prevalent points of interest and concern for companies in the life sciences sector. (Password required)


  • GNT 45: Enterprise Investment Scheme (EIS) Essentials

    This guidance note provides a high level overview for the UK Enterprise Investment Scheme (EIS), drawing out the key points of interest and concern. There are wide ranging requirements and conditions for the company and the investor. Before embarking on raising EIS money, it is essential that the conditions are reviewed in detail beyond the level covered in this note. (Password required)


  • GNT 49: Investors’ Relief

    This guidance note focuses on the tax implications of Investors’ Relief which was introduced in Finance Act 2016. Investors’ Relief will sit alongside other available investment incentives applying a reduced capital gains tax of 10%. (Password required)


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