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Enterprise Investment Schemes

Enterprise Investment Schemes (EISs) provide you with an opportunity to support smaller UK businesses that may find it harder to get traditional finance, while receiving attractive tax reliefs.

EISs were introduced by the UK government in 1994 to encourage individuals to invest in this crucial area of the economy. Since EISs were launched, they have supported more than 26,000 individual SMEs and raised some £15.9 billion of funds.

EIS tax reliefs include:

  • 30% income tax relief on the amount subscribed up to £1,000,000 per tax year. This can be carried back to the previous tax year. Investments must be held for at least three years.
  • Tax-free capital gains.
  • Inheritance tax relief after two years, provided the shares are still held at death.
  • Capital gains tax deferral relief.
  • Loss relief, offset against income at your marginal tax rate or capital gains (net of any income tax relief you may have received).

Find out more in our .

The relief you will receive depends on your individual circumstances. Tax rules may change in future. HM Revenue & Customs law and practice can change over time. If you are unsure about your tax status you should seek independent advice from a professional adviser.

 

EIS and SEIS Statistics April 2017, HMRC

 

Enterprise Investment Schemes shareholder information

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Focus on solar, wind, anaerobic

Important Notice

Investing in our products will place your capital at risk and you may not get back the full amount invested. Any tax treatment may be subject to change and the availability and value of the reliefs depend on the individual circumstances of each investor. The availability of tax reliefs also depends on the investee companies maintaining their qualifying status.

Further information can be found at HMRC’s website. Neither past performance or forecasts are reliable indicators of future results and should not be relied upon. Unquoted or smaller company shares are likely to have higher price fluctuations and are likely to be more difficult to sell than shares quoted on the London Stock Exchange Official List. Website content is not intended to constitute investment, tax or legal advice. We recommend you seek independent advice before investing in any of our products.

Important Notice

Downing’s investments place your capital at risk and you may not get back the full amount invested. Past performance and forecasts are not a reliable guide to future results. Tax treatment may be subject to change and depends on individual circumstances. Smaller company shares are likely to have higher volatility and liquidity risks than other types of main market listed instruments. We recommend that you seek professional independent financial advice before investing. We do not offer investment or tax advice.

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