Farley And Partners

EIS and similar investments

A gain on any disposal can be deferred by investing in shares under the EIS scheme. Similar relief is available to investors in shares under Seed EIS (50% maximum) and to those investing in or lending to qualifying social enterprises under SITR. This delays the tax due on the original disposal, but does not eliminate it.

However, the CGT treatment of gains on EIS shares themselves is very advantageous, and this might be an area worth considering.

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