Taxation Matters

EIS is designed to assist smaller high-risk trading companies to raise finance by offering the following tax reliefs to investors subscribing for shares:

Capital allowances are available on plant and machinery used in your business and are deductible from trading profits, reducing the amount of tax payable. Plant and machinery includes the following: Equipment such as tools and computers Fixtures and fittings such

Entrepreneurs relief reduces the amount of Capital Gains Tax paid on the disposal of all or part of a business, or shares in a personal company. Qualifying gains are taxable at 10% up to £10 million worth of lifetime gains.

Research and development (R&D) tax relief is a government subsidy administered through the corporation tax self-assessment system.  The relief rewards companies that carry out innovative activities, to technically improve products, processes, devices, materials and/or services.   In order to claim

The Patent Box regime reduces the rate of company tax on profits from patents and sales of patented products to just 10%. The Patent Box regime is very generous, applying the 10% tax rate to worldwide profits arising from the