« L’Enterprise Investment Scheme » est un programme d’investissement initié par le gouvernement britannique favorisant l’investissement dans les petites entreprises, qui comportent d’avantage de risques, en offrant une série d’allègements fiscaux aux investisseurs du Royaume-Uni.

Launched in 2013, the Guinness AIM EIS offering invests in AIM-listed companies that are eligible for EIS tax reliefs. We manage EIS portfolios for a large number of private investors. Our next proposed AIM EIS offering will open in September 2014.

We regularly launch EIS Offerings that stay open for a few months to allow clients to invest. Once the closing date has passed, the funds raised are invested in EIS qualifying companies.

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