Enterprise Investment Schemes (EIS)

23 April 2026

CGT on property sales & EIS investments - a case study
The CGT on the sale of a UK residential property, by a UK resident, which must be paid within 60 days of completion of the contract. This needs to be taken into account when making EIS investments to defer the payment of CGT

22 April 2026

Enterprise Investment Scheme - what you need to know
Enterprise Investment Scheme, the fundamentals and planning opportunities

22 April 2026

Enterprise Investment Scheme - what tax reliefs are available?
A reminder of the tax reliefs available when investing in an Enterprise Investment Scheme

20 April 2026

Tax comparison of VCT, EIS and SEIS
The pros and cons of VCT, EIS and SEIS in 2026/27

20 April 2026

EIS qualifying individuals
Eligibility for the relief

20 April 2026

Seed enterprise investment scheme (SEIS)
The reliefs available under the Seed Enterprise Investment Scheme

20 April 2026

Enterprise Investment Scheme - tax reliefs in practice - a case study
Application of the tax reliefs offered by Enterprise Investment Schemes

17 April 2026

EIS qualifying companies
Which companies are eligible as EIS qualifying companies

16 April 2026

EIS losses - case studies
EIS losses and what happens on death

15 April 2026

EIS tax reliefs
The income tax, capital gains tax and inheritance reliefs available

25 March 2026

EIS loss relief case study - claiming loss relief within three years of EIS share acquisition
How to calculate available loss relief when there is a realised loss of value of EIS qualifying shares within the three-year minimum holding period

25 March 2026

SEIS to EIS follow on funding
The considerations to be aware of when claiming both SEIS and EIS tax reliefs with separate investments into the same company

25 March 2026

High-risk investments under the Consumer Duty
How the Consumer Duty applies in relation to high-risk investments

25 March 2026

Where film investments through EIS currently sit
The common structuring of film investments through EIS, and whether they meet the requirements of the risk to capital condition. The risk to capital condition was introduced in 2018. It applies to companies seeking qualification for the Seed Enterprise Investment Scheme (SEIS), the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCTs) and it aims to ensure that focus is placed on genuinely high-risk investments to justify the generous tax reliefs available through these venture capital schemes

25 March 2026

The pros and cons of knowledge-intensive approved EIS funds
Knowledge-intensive approved EIS funds, which can provide certainty of the years for which EIS tax reliefs can be claimed and can focus on knowledge-intensive investee companies that benefit from eligibility criteria that allow for more developed companies which can accept higher amounts of tax-advantaged Venture Capital (VC) scheme funding. But there are other considerations to take into account

17 March 2026

Business relief
Conditions for business relief