EIS and VCT Scheme Updates, February 2012
02.02.2012
The Enterprise Investment Scheme (“EIS”) is designed to help smaller, higher-risk trading companies to raise finance by offering a range of tax reliefs to investors who purchase new shares in such companies. The Venture Capital Trust (“VCT”) regime is designed to encourage individuals to invest indirectly in a range of small higher-risk trading companies whose shares and securities are not listed on a recognised stock exchange.
