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VCT, EIS and SEIS
This section provides an analysis of the tax reliefs afforded by venture capital trusts, the enterprise investment scheme and seed enterprise investment scheme, and highlights the important differences between the individual schemes.
Venture capital trusts
A venture capital trust (VCT) is an investment company broadly similar to an investment trust, but...
Enterprise investment scheme
The enterprise investment scheme (EIS) allows certain tax reliefs for investors who subscribe for...
Seed enterprise investment scheme
The seed enterprise investment scheme (SEIS) is targeted at investors who subscribe for shares in...
Social investment tax relief scheme
Tax relief for social investment, which is intended to promote investment in social enterprises and...
VCT, EIS and SEIS compared
The reliefs for venture capital trusts, the enterprise investment scheme and the seed enterprise...
