Enterprise Investment Scheme (EIS), and Seed Enterprise Investment Scheme (SEIS), investments offer an income tax reducer at 30% and 50% of the amount invested, respectively. They also provide the opportunity to defer capital gains tax, in the case of EIS, and, in the case of SEIS, partially exempt the tax on capital gains made in the same year. Gains on the sale of EIS and SEIS shares can also be free of CGT. Professional advice should be sought when considering making such investments.
