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The Enterprise
Investment Scheme


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:

  • 30% income tax relief
  • Exemption from Capital Gains Tax (CGT) on disposal
  • CGT deferral available
  • Up to 100% inheritance tax relief after two years
  • Loss relief against income tax

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.

Brett Hochfeld

Brett Hochfeld

Contact: brett@oakfieldcapital.co.uk


Brett joined Oakfield Capital in 2011 and is involved in the review of new opportunities, deal execution and managing the ongoing performance of operating companies. In 2012 Brett was seconded to Ingresso Group Ltd in a commercial role where he successfully launched a B2C channel and built profitable relationships with a number of partners including Amazon & Groupon.

Brett comes from a family of entrepreneurs and is interested in establishing and growing businesses. He began his career at a start-up in Cape Town, South Africa. 

Brett holds an MBA from the University of Oxford. He received his first degree in Business Science from the University of Cape Town.

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