Enterprise Investment Schemes (EIS)

11 June 2025

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

10 June 2025

Tax comparison of VCT, EIS and SEIS
The pros and cons of VCT, EIS and SEIS in 2025/26

05 June 2025

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

02 June 2025

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

02 June 2025

EIS qualifying companies
Which companies are eligible

15 May 2025

The venture capital market - new EIS and SEIS statistics published
The latest statistics relating to the Enterprise Investment Scheme and Seed Enterprise Investment Scheme

10 May 2025

EIS qualifying individuals
Eligibility for the relief

05 February 2025

EIS film investment eligibility rejected despite advance assurance and meeting the Risk to Capital condition
The case of Hoopla Animation Ltd v HMRC in which the Upper Tribunal dismissed an appeal relating to the eligibility of shares in a pre-school television venture's Special Purpose Vehicle (SPV) for Enterprise Investment Scheme (EIS) relief purposes. A member of a group of companies who had provided subcontracting services to the SPV was 'party to' the arrangements