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 revised and updated as of December 2017 – please click here to view

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

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