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).
Tax schemes for investors see Which investment relief: IR v ER v SEIS v EIS
Tax relief for external investors |
Seed Enterprise Investment Scheme (SEIS) |
Enterprise Investment Scheme (EIS) |
Social Investment Tax Relief (SITR) |
Venture Captital Trust (VCT) |
Investor's Relief |
Tax relief for company directors or employees |
Seed Enterprise Investment Scheme (SEIS) |
Business Asset Disposal Relief (BADR) |
Business Investment Relief (non-domiciled investors) |