EIS Tax Benefits
- Income tax relief recently increased from 20% to 30%
- Capital Gains Tax deferral
- Tax free capital growth
- Up to 100% Inheritance Tax Relief
- Income tax carry back relief
- Loss relief
- Enhanced investment terms that has increased the pool of eligible investment opportunities
The effect of these tax benefits is to enhance the level of investor returns as illustrated by the following example.
Tax rules can change over time and any benefit will also depend on individual circumstances, on investors retaining their investments for a three year period and on investee companies maintaining their qualifying status. Please refer to the HM Revenue and Customs website for further guidance on the tax reliefs available on EIS investments
How you can invest
To download a copy of the British Smaller Companies EIS Information Memorandum (IM) click the link below:
(application forms can be found at the back of the IM)
If you would like further information please contact:
Tracey Nice
Investment Services Manager
T: 0113 294 5055
E: tracey.nice@yfmep.com