http://www.techcelerate.venturesThe government support offered by both the Seed Enterprise Investment Scheme (“Seed EIS”) and the Enterprise Investment Scheme (“EIS”) provide start-ups with an excellent method to attract much needed capital in order to start the company. In particular, the EIS offers a start-up company the ability to raise up to £5,000,000 from investors in a very tax efficient manner. The EIS is one of the most promising ways a company can raise capital we have seen for a long time.
www.SapphireCapitalPartners.co.uk
Phone: 0800 0545 070 | e-mail: info@sapphirecapitalpartners.co.uk
THE SAPPHIRE GUIDE TO
ENTERPRISE
INVESTMENT
SCHEMES
Everything an entrepreneur needs
to know about the
Enterprise Investment Scheme
www.SapphireCapitalPartners.co.uk
Phone: 0800 0545 070 | e-mail: info@sapphirecapitalpartners.co.uk
1.
Introduction // 3
2. What is an EIS? // 4
3. Why do investors like EIS? // 5
4.
Income tax relief // 6
5. Capital gains tax relief (1) // 7
6. Capital gains tax relief (2) // 8
7.
Inheritance tax relief // 9
8.
Loss relief // 10
9. Meet the author // 11
8.
Example clients // 12
9. Our services // 14
Table of contents
www.SapphireCapitalPartners.co.uk
Phone: 0800 0545 070 | e-mail: info@sapphirecapitalpartners.co.uk
Introduction
There has never been a better time to start a new company in the UK. The
government support offered by both the Seed Enterprise Investment Scheme ("Seed
EIS") and the Enterprise Investment Scheme ("EIS") provide start-ups with an excellent
method to attract much needed capital in order to start the company. In particular,
the EIS offers a start-up company the ability to raise up to 5,000,000 from investors in a
very tax efficient manner. The EIS is one of the most promising ways a company can
raise capital we have seen for a long time.
Why is EIS so important?
According to our research there are three key findings:
1. Start-up and early stage companies find it hard to raise money the EIS helps start-
up companies attract early stage equity investment.
2. EIS provides a higher level of financing to small and early stage companies
Whereas the SEIS can only raise up to 150,000, the EIS has a limit of 5,000,000
3.
The rules allow for larger companies to avail of the scheme companies with up to
250 employees, or assets up to 15 million thereby opening the scheme to a high
number of companies
www.SapphireCapitalPartners.co.uk
Phone: 0800 0545 070 | e-mail: info@sapphirecapitalpartners.co.uk
What is a EIS?
The Enterprise Investment