The Enterprise Investment Scheme has been extended to April 2035, and from April 2026 its qualifying limits were significantly increased, so more companies can raise equity funding for longer. Download this factsheet, a companion to our Doing Business in the UK guide, to discover the five tax reliefs on offer to investors and the conditions your company must meet to qualify.
The Enterprise Investment Scheme offers generous tax benefits, including Income Tax relief and CGT deferral. Learn how it works and who qualifies.
The Enterprise Investment Scheme (EIS) supports smaller trading companies by offering tax reliefs to investors buying new shares. Qualifying criteria include fundraising limits, employee count, and asset values. HMRC’s ‘advance assurance’ service helps businesses ensure eligibility.
There are a number of government approved share schemes which offer various incentives to employees. The rules of the schemes vary but they are all designed to help incentivise employees by giving them the opportunity to invest in their employer’s
The Community Investment Tax Relief (CITR) scheme encourages investments in Community Development Finance Institutions (CDFIs). Individuals and companies can receive tax relief of up to 25%, benefiting disadvantaged communities through increased investment limits.
It was confirmed as part of the Spring Budget announcements that the Social investment tax relief (SITR) scheme will end as planned on 5 April 2023. New investments made on or after 6 April 2023 will no longer qualify for Income and Capital Gains Tax.
The Enterprise Investment Scheme (EIS) has been designed to increase investment in the early development of high potential growth businesses. Companies seeking EIS investment are typically more developed than those looking for funding using the SEIS.
Discover the Benefits of SEIS and EIS Advance Assurance from HMRC. Learn how to apply, what documents you need and how assurance boosts investor confidence before you fundraise.
Advance assurance allows a company to ask
Selling shares this year? You may owe Capital Gains Tax on gains above the £3,000 allowance. Rates range from 18% to 24%, depending on your income. However, exemptions, allowable deductions and reliefs such as Business Asset Disposal Relief can reduce your bill. Review your position now to stay compliant and tax-efficient.
VCT and EIS changes from April 2026 increase investment limits but reduce VCT Income Tax relief, requiring careful planning by investors.
The limit on Income Tax reliefs has applied since 6 April 2013. This measure was the first time a limitation to existing reliefs had been introduced.
The cap is set at the greater of 25% of income or £50,000. This limit applies to the total amount
The Autumn Finance Bill 2023, officially named Finance Bill 2023-24, introduces tax measures like permanent full expensing and extended reliefs. After parliamentary passage, it becomes law, followed by the Spring Finance Bill 2024.
Autumn Finance Bill 2023, or Finance Bill 2023-24, covers tax measures from the recent Autumn Statement. It precedes the Spring Finance Bill 2024, detailing measures before April 2024, like permanent full expensing and extended investment schemes.
The government published the Spring Finance Bill 2023 on 23 March 2023. Here are some of the many measures included within the Bill.
The Chancellor of the Exchequer, Jeremy Hunt, delivered his first Spring Budget to parliament on Wednesday 15th March. Here’s a summary of the key takeaways, including new variations in the UK tax rates, allowances, reliefs and other matters of interest in the update.
The new Chancellor of the Exchequer, Kwasi Kwarteng, delivered a fiscal statement referred to as The Growth Plan 2022 on 23 September 2022. The statement to a packed House of Commons centred on the government’s plans
The Office of Tax Simplification (OTS) was established in July 2010, to provide advice to the Chancellor of the Exchequer on simplifying the UK tax system. The Financial Secretary to the Treasury has recently written an extensive letter to the OTS
Understanding UK tax for Indian businesses is essential as the India–UK CETA reshapes market entry. From entity structure and transfer pricing to R&D reliefs and payroll obligations, here is what you need to know before you take your first step.
Business Asset Disposal Relief reduces CGT on qualifying sales. With higher rates coming in April 2026, checking eligibility and planning disposals early is essential.
We have pleasure in sharing our summary of the Chancellor’s 2023 Autumn Statement. In this article and report we have highlighted the key measures that were announced.
The new Chancellor of the Exchequer, Jeremy Hunt, has delivered his Autumn Statement to the House of Commons. Read our summary of the key announcements.