Background As you will know, at EIC we do like the Enterprise Investment Scheme (“EIS”). It is a really attractive Government sponsored tax relief for growing businesses. However, that does not mean it is not without its complexities. Indeed, EIS can be very complex and advice should always be taken before putting such a structure
Background An investor who has invested in either an EIS or Seed EIS company is likely to also to be able to avail themselves of Business Property Relief (BPR) for Inheritance Tax (IHT) purposes. This will be the case once the (S)EIS qualifying shares have been held for at least 2 years. What is BPR?