Launched in 2010, the Guinness EIS Service has focused on making investments in asset-backed companies, whilst the Guinness AIM EIS Service, launched in 2013, invests in AIM-listed companies that are eligible for Enterprise Investment Scheme relief.
Guinness EIS will remain open all year round and we target having subscriptions fully invested within 12 months of receipt of funds. We are targeting a return of £1.25 per £1.00 invested.
Investing in asset-backed companies that are eligible for Enterprise Investment Scheme relief.
Tax Efficient Review
|BEST CAPITAL PRESERVATION STRATEGY – EIS
Winner – Guinness EIS
|BEST EIS INVESTMENT EXIT
Highly commended – Guinness EIS
|Current EIS Tax Reliefs|
|30% EIS Income Tax Relief||Investors can claim income tax relief in the tax year in which they invest, or carry the relief back to the tax year immediately preceding the Investment|
|Capital gains tax free disposal||Investors will not pay capital gains tax on gains from the disposal of shares in EIS Qualifying Companies|
|Capital Gains Deferral||Investors can defer capital gains that have arisen within 36 months before or 12 months after an investment in an Investee Company|
|Inheritance tax relief||All Investments are expected to qualify for Business Property Relief after being held for two years|
|Loss relief||Where shares are disposed of at a loss, the loss (net of EIS Income Tax Relief) can be offset against Income Tax or Capital Gains Tax|