This section provides an analysis of the tax reliefs afforded by venture capital trusts, the enterprise investment scheme, and highlights the important differences between the individual schemes.
A venture capital trust (VCT) is an investment company broadly similar to an investment trust, but what sets it apart?Read more »
The enterprise investment scheme (EIS) allows certain tax reliefs for investors who subscribe for qualifying shares in qualifying industries.Read more »
The Seed enterprise investment scheme (SEIS) is targeted at investors who subscribe for shares in early stage companies where the risk is often greater.Read more »
Individuals may make an eligible investment and deduct 30% of the cost of their investment from their income tax liability, either for the tax year in which the investment is made or the previous tax year.Read more »