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How To Become A Business Angel: Practical advice for aspiring investors in unquoted companies by Richard Hargreaves

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Chapter 6: The Enterprise Investment Scheme (EIS)

Introduction

The Enterprise Investment Scheme has developed into one of the most powerful tax advantaged schemes ever available in the UK.

Its purpose is to encourage private individuals to invest in smaller unquoted companies which find it hard to raise money from elsewhere. The scheme has been gradually made more attractive as successive governments have increasingly recognised the critical importance of angels to the financing of smaller companies.

The EIS offers an angel four main tax benefits. It:

  1. Reduces the cost of making the investment
  2. Reduces the loss if an investment fails
  3. Reduces the tax paid on successful investments
  4. Allows capital gains tax from another investment ...

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