Income Tax Relief: (under EIS rules, requiring an investment to be held for 3 years)

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• 30% on the value of EIS investments made by a private investor

• Up to £1,000,000 invested in any one tax year per investor

• Carry back relief: can be claimed against income tax paid in the previous tax year

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CGT Exempt: (under EIS rules)

 

• 100% exemption is provided on unlimited investment gains

• Deferral relief is available on capital gains arising from other investments, Realised up to 3 years prior to or 1 year after making an investment, but is taxable upon disposal

• If shares against which Capital Gains are deferred are held until death, the deferred relief becomes indefinite

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IHT Exempt: (under Business Relief rules, requires a minimum investment time frame of 2 years)

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• 100% exemption after two years from 40% tax rate on taxable assets in excess of £325,000

• Where proceeds of an exit are re-invested into IHT qualifying companies, IHT exemption can be maintained in BPR qualifying assets

Loss Relief: (when shares are disposed of at a loss)

 

• Up to 45% can be claimed against income or capital gains tax

• Can be carried forward to set against future income

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Investors are strongly recommended to take professional advice from their appropriately qualified financial or tax adviser, prior to investing.