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Enterprise Investment Scheme Association
 
   

About the Association

 
The EIS Association (EISA) is an independent, not-for-profit organisation, which aims to assist in the flow of capital and resources available to British small to medium-sized enterprises (SMEs) through the Enterprise Investment Scheme (EIS).
 

Enterprise Investment Partners and EISA

EISA was founded in 1990 (originally as the BES Association) and from its inception, Enterprise Investment Partners LLP (EIP) has been closely connected with its activities. Martin Sherwood is co-founder and Director of the Association.
 

What does EISA do?

EISA performs a number of key functions and its aims are twofold:
 
  • To improve the success of the EIS through making it more attractive to investors and improving the flow of capital to British SMEs.

  • To promote the benefits of the EIS to a broad audience including investors, EIS companies and their advisers.

  • EISA serves as the focus of dialogue between EIS stakeholders and the Government. As the official mouthpiece for the industry, EISA is regularly invited to consult with Government departments and over recent years it has been responsible for numerous improvements to the scheme. EISA has close relationships with HM Treasury, HM Revenue & Customs, Government Ministers, MPs, the FCA, BIS (Department for Business, Innovation & Skills) and other interested parties.
     

    External Partners

    Increasingly, EISA collaborates with other trade bodies affiliated with the small cap sector such as the BVCA (British Venture Capital Association), AIC (Association of Investment Companies), QCA (Quoted Companies Alliance) and numerous Business Angel organisations.
     
    EIP
    The partners of Enterprise Investment Partners LLP are committed to EISA and to furthering its work. The UK enterprise economy is now more important than ever - the aim is to improve, promote and expand the EIS through open and cooperative dialogue with HM Treasury, HM Revenue & Customs and the FCA.

    Risk warning
    The value of the investment may go down as well as up and an investor may not get back the amount he or she invests. Investments in early stage/small to medium sized Enterprises/Seed Enterprise Investment Schemes/Enterprise Investment Schemes ("SEIS/EIS") are high risk and you should not invest unless you can afford total loss or if you are likely to require the capital in the near term since such investments can be difficult to realise.

    Your capital is at risk if you invest in a SEIS/EIS. The tax treatment of the investments depends on the individual circumstances of each investor and may be subject to change in future.

    The availability of tax reliefs depends on the Company invested in maintaining its qualifying status.
     
    EIS Tax Benefits
    30% income tax relief on the amount invested provided that the shares are held for a minimum of three years. The maximum amount on which investors may obtain income tax relief in any tax year is £1 million.

    Unlimited Capital Gains Tax (CGT) deferral providing the investment is made in the period beginning 12 months before and ending 3 years after the date of the disposal subject to CGT.

    CGT Exemption on capital gains realised on the disposal of an EIS investment, provided that the shares have been held for at least three years.

    Loss Relief so that the capital loss on an investment can be set against capital gains of that tax year or a later tax year, or against income of that tax year or the preceding tax year.

    Inheritance Tax (IHT) exemption providing the shares have been held for at least two years and are held at the time of death.

    Investors in the EIS can also carry back income tax relief. Investors in the EIS can now carry relief back to the prior tax year up to their full annual entitlement, thereby enabling a maximum investment of £1.5m per individual in the tax year 2012/13 with carry back to 2011/12.

    Please click here to go to the EISA website

    Please click here for more on EIS tax benefits


    The value of the investment may go down as well as up and an investor may not get back the amount he or she invests. Investments in early stage/small to medium sized Enterprises/Seed Enterprise Investment Schemes/Enterprise Investment Schemes ("SEIS/EIS") are high risk and you should not invest unless you can afford total loss or if you are likely to require the capital in the near term since such investments can be difficult to realise.

    Your capital is at risk if you invest in a SEIS/EIS. The tax treatment of the investments depends on the individual circumstances of each investor and may be subject to change in future.

    The availability of tax reliefs depends on the Company invested in maintaining its qualifying status.

     
    © Enterprise Investment Partners LLP 2014
    EIS Investments
    Enterprise Investment Partners LLP is authorised and regulated by the Financial Conduct Authority (FRN 604439)
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    Enterprise Investment Partners LLP is registered in England and Wales. Registered No. OC357090 Registered Address: Hyde Park House, 5 Manfred Road, London SW15 2RS
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