A Venture Capital Trust (VCT) is a company approved by HMRC that invests in or lends money to, unlisted companies. Individuals may invest in a VCT: this may spread investment risk, as opposed to making a direct investment in an unlisted company.
SEIS & EIS
When can SEIS relief be claimed? What are the conditions for and benefits of SEIS relief?
What is the risk to capital condition for SEIS, EIS or VCTs companies? What steps can you take to meet it? Examples of risk to capital.
What are the conditions for investing in EIS Knowledge-Intensive Companies (KICs), what qualifies and how can it benefit investors?
How do the Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) work in practice for investors? This is a client briefing note.
Individuals who wish to invest in unlisted companys may choose to invet using of several tax advantaded schemes: Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS), Social Investment Tax Relief (SITR) scheme or via investment in a Venture Captital Trust (VCT).
Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS) share issue checklist: Issue and allotment of shares