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The enterprise investment scheme (EIS) offers substantial tax incentives to investors in companies which qualify.

In summary, tax reliefs under EIS are as follows:

1. •

   income tax relief for the investor of up to 30% of the amount invested

2. •

   disposals of EIS shares after three years may be free from capital gains tax

3. •

   capital gains tax deferral relief allows investors disposing of any asset to defer gains against subscriptions in EIS shares

4. •

   losses on EIS shares may be offset against taxable income

5. •

   EIS investments should qualify for IHT business property relief after two years’ ownership