« 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 2010, the Guinness EIS offering has focused on the energy sector, as a natural extension of our quoted funds range. We manage EIS portfolios for a large number of private investors.
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|