The Knowledge Centre

Introduction Withdrawal of EIS Income Tax Relief. It is not sufficient simply for the investment and investor to satisfy the qualifying conditions at the outset. Instead, one must continue to satisfy the various conditions until the termination date of the shares which is usually a three-year period. Where this does not happen then relief may […]

EIS Qualifying Investor – Opportunities, Tax Relief, Loss Relief & Income Tax EIS Qualifying Investor – Eligibility Overview The investor must also meet certain requirements for his or her investment to qualify for relief. The requirements are to be an EIS qualifying investor are: Must be an Individual As stated above, the individual making the […]

EIS Income Tax Relief & CGT Exemption, Examples & Explanations Introduction The main event for EIS investors will often be the income tax relief that accompanies their investment. However, where the conditions are satisfied (and continue to be satisfied for three years) then the investor will also get an exemption from capital gains tax if […]