Guinness Asset Management’s EIS Service was launched in 2010 and has since established itself as a leading EIS investor, investing in over £120 million of EIS funds into more than 60 companies across a wide range of sectors. We have two offerings under our Guinness EIS Services: the Guinness EIS and the Guinness AIM EIS.

The Guinness EIS focuses on making value investments in EIS-qualifying companies and will remain open all year round. The Guinness AIM EIS was launched in 2013 and will invest in AIM-listed companies that qualify for EIS tax reliefs. This is also open all year round, although investments are only made once a tranche closes on 21st December 2018.

The Guinness EIS Investor Agreement has been revised and updated as of December 2017 – please click here to view

Awards

BEST EIS INVESTMENT EXIT
Highly commended – Guinness EIS
Guinness EIS Service
Value investing in companies that are eligible for Enterprise Investment Scheme relief. Summary Document
Information Memorandum
Key Information Document
Application Form – Advised Clients
Application Form – Direct Investor
Guinness AIM EIS
Investing in AIM-listed companies that are eligible for Enterprise Investment Scheme relief. Application Form – Direct Investor
Application Form – Advised Clients
Information Memorandum
Key Information Document
Summary Document
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