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How EIS works

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 11: Share Issues and Financing the Company’s Activities Enterprise Investment Scheme (EIS) Basic EIS rules and limits Carry-back election EIS CGT exemption EIS CGT deferral relief Obtaining BADR on deferred gains Maximum overall limit on amounts raised through risk capital schemes Knowledge intensive companies ...

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