The Enterprise Investment Scheme (“EIS”) is a tax-efficient investment that was introduced by the UK Government in 1994 to incentivise investment into smaller UK companies.
Foresight currently has one EIS fund open for investment, the Foresight Williams Technology EIS Fund. The Fund is a collaboration with Williams Advanced Engineering and invests into early-stage companies with highly defensible IP and disruptive technology. Learn more about the Foresight Williams Technology EIS Fundhere.
Investors in EISs are incentivised with relief on Income Tax, Capital Gains Tax and Inheritance Tax.
Offsetting 30% income tax
Qualifying investors can claim to offset 30% (20% prior to 6th April 2011) of their investment in a qualifying EIS company against their income tax liabilities.
Capital gains tax deferral
Investors can defer capital gains (CG) against the amount invested. CG from disposal of EIS shares are exempt from CG tax. EIS shares also fall outside inheritance tax purposes, if held for more than two years.
Losses on EIS shares can be offset against income or capital gains tax liabilities.
Watch our short video to learn more about EISs
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Capital is at risk. The value of an investment, and any income from it, can fall as well as rise and investors may not get back the full amount they invest. EIS should be considered a longer-term investment, which may be higher risk and more difficult to realise than listed securities. Tax reliefs are dependent on investee companies maintaining EIS qualifying status and investors’ individual circumstances. Current tax rules are subject to change. Past performance is not a reliable indicator of future performance. Foresight Group LLP does not provide advice and the information on this website should not be construed as such. We recommend investors seek advice from a regulated financial adviser. Investors should only invest in Foresight EIS funds on the basis of information contained in the Foresight Williams Technology EIS Fund Information Memorandum dated October 2018 and Key Information Document.
Foresight Group LLP is authorised and regulated by the Financial Conduct Authority (FRN: 198020).