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Enterprise Investment Scheme in United Kingdom

Definition of Enterprise Investment Scheme

In accordance with the work A Dictionary of Law, this is a description of Enterprise Investment Scheme : (EIS)

A scheme to encourage investment in unquoted companies; it replaced the similar Business Expansion Scheme on 1 January 1994. It gives income tax relief of 20% on investments to individuals who invest from £500 to £150,000 in anyone year in shares issued by UK trading companies not quoted on the Stock Exchange. Shares issued under this scheme are also exempt from capital gains tax. Investors can hold paid directorships of the companies; there is also income and capital gains tax relief on losses. Companies providing private housing on assured tenancies are excluded from the scheme.

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(2015, 06). Enterprise Investment Scheme lawi.org.uk Retrieved 08, 2022, from https://lawi.org.uk/enterprise-investment-scheme/

06 2015. 08 2022 <https://lawi.org.uk/enterprise-investment-scheme/>

"Enterprise Investment Scheme" lawi.org.uk. lawi.org.uk, 06 2015. Web. 08 2022. <https://lawi.org.uk/enterprise-investment-scheme/>

"Enterprise Investment Scheme" lawi.org.uk. 06, 2015. Accesed 08 2022. https://lawi.org.uk/enterprise-investment-scheme/

Agostino Von Hassell, 'Enterprise Investment Scheme' (lawi.org.uk 2015) <https://lawi.org.uk/enterprise-investment-scheme/> accesed 2022 August 18

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Schema Summary

  • Article Name: Enterprise Investment Scheme
  • Author: Agostino Von Hassell
  • Description: Definition of Enterprise Investment Scheme In accordance with the work A Dictionary of Law, this is a description of [...]

This entry was last updated: June 22, 2015


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