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.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.
The Guinness AIM EIS Investor Agreement has been updated to reflect a change of Custodian, please find it here
| Guinness AIM EIS | |
|---|---|
| Investing in AIM-listed companies that are eligible for Enterprise Investment Scheme relief. | Summary Document Information Memorandum Key Information Document Allenbridge Review |
| 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 |