Enterprise Investment Scheme for Founders: Eligibility Tests, Limits and How to Raise Under EIS
The Enterprise Investment Scheme (EIS) is a UK tax scheme that gives individual investors 30% income tax relief when they buy new shares in a qualifying company. Most companies can raise up to £10 million under it in any 12 months and £24 million over their lifetime, as long as they meet HMRC’s tests on their size, their age, their trade and how they spend the money.
The relief goes to the investor, not the company. For the founder, the Enterprise Investment Scheme matters because it brings in the UK angels, syndicates and EIS funds who want the relief, from seed rounds through to…
The skinny
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