The UK government set up the Enterprise Investment Scheme in 1994. Today, it offers a number of tax breaks to investors who buy shares in small, private companies. The Enterprise Investment Scheme (EIS) provides generous income tax and capital gains tax reliefs if all the qualifying conditions are satisfied. Our specialist tax advisers can help ensure that the company and the investors satisfy the necessary criteria. They can also assist with defending challenges from HMRC when the possibility of a clawback of EIS relief is raised.
What is EIS/SEIS?
Enterprise Investment Schemes (EIS) and Seed Enterprise Investment Schemes (SEIS) are investment schemes designed to encourage investment in small or medium sized companies. They do this by offering tax reliefs to individual investors who buy new shares in your company. Typically shares must be held for 3 years to gain this relief.
What is an EIS fund?
Enterprise Investment Scheme (EIS) tax break
The UK government set up the Enterprise Investment Scheme in 1994 and today, there are a number of tax breaks available to investors who buy shares in small, private companies:
| Key differences in tax benefits | EIS | SEIS |
| Income Tax Relief | 30% | 50% |
| CGT treatment | Yes | 50% 'wipeout' |
| IHT | 2 years | 2 years |
| Max investment p.a | £1m | £100,000 |
| Key differences in qualifying criteria* | EIS | SEIS |
| Max number of employees | 250 | 25 |
| Max gross assets | £16m | £200,000 |
| IHT | 2 years | 2 years |
| Max investment p.a | £1m | £100,000 |
| Maximum amount raised per company | £16m | £150,000 |
What we do
Wilton provides a number of services to investee companies.
We help companies work out if they're EIS eligible or not
We can advise on the EIS for high net worth individuals
We offer strategic and operational support
Mergers, acquisitions and other corporate finance activities
SUCCESSFUL RAISES
Apposta – Fund raise
Everpress – EIS
Borrow A Boat – EIS
Fastr Property – EIS
Solvotrin – Fund raise
Artisan – Fund raise
