The Enterprise Investment Scheme (EIS) is a government initiative to encourage investment in unquoted small and medium-sized businesses. Individuals can invest up to £1 million per annum and investments must be held for a minimum of three years. The tax incentives are:
Taken together, these tax incentives enable high rate taxpayers to risk no more than 38.5% of capital invested.
Oakfield Capital Partners does not provide tax advice and recommends you consult with a professional advisor if you are unsure of any aspects of the EIS legalisation.
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