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Enterprise Investment Scheme (EIS)

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 11: Share Issues and Financing the Company’s Activities Introduction How EIS works Main EIS conditions HMRC EIS clearance application and statutory EIS 1 form The investor’s tax relief Disposal of EIS shares – withdrawal/restriction of EIS relief Disposal of EIS shares – CGT exemption Disposal of EIS shares for share consideration – income tax and CGT treatment ...

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