Features
Desk position: Features, centre
Investment term of the day: Enterprise Investment Scheme
Share
The Enterprise Investment Scheme (EIS) offers tax relief to investors buying shares in smaller high-risk trading companies. It is designed to encourage investment n companies that are not listed on a stock exchange.
Investors can invest up to £1m in any tax year and receive 30% tax relief. However, in some cases investors cannot sell EIS shares until three years after the date of issue.
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