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.

Guinness EIS
Guinness EIS

Investing in asset-backed companies that are eligible for Enterprise Investment Scheme relief.

Application Form
Information Memorandum
Summary Document
Tax Efficient Review

Winner – Guinness EIS

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