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Main EIS conditions

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) Qualifying investor The use of the money raised’ requirement The use of the money raised’ requirement Growth and development requirement ‘Risk to capital’ condition Company age requirement ‘No connection with the issuing company’ requirement EIS consequences of being a director or employee Relaxation for ‘incoming’ directors Key anti-avoidance rules Investor warranties Eligible shares ‘Value received’ rules Value received by repayment of debt Qualifying company The ‘independence’ requirement Qualifying trade Leasing activities Royalties and licence fees Group situations – parent company of a trading group Relevant ‘subsidiary’ requirements ...

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