Venture Capital and Investment Schemes

The Enterprise Investment Scheme (EIS) helps your company raise money by offering attractive tax reliefs to investors who buy new shares. To use the scheme, your company must meet strict eligibility criteria around its size, trade, and how you'll use the funds—and you'll need...

5 min read

Authorised investment funds (AIFs) offer a way to pool money with other investors and access professionally managed portfolios of shares, bonds, and property. These funds have special tax rules that differ from ordinary investment companies, affecting both the fund itself and...

4 min read

Advance assurance is a service from HMRC that lets you confirm in advance whether your company is likely to qualify for venture capital tax relief schemes. This gives potential investors confidence before they commit their money, making it easier to raise investment for your g...

5 min read

If you invest in an offshore fund — such as a unit trust or investment company based outside the UK — the tax treatment of any gains can differ significantly depending on whether the fund has 'reporting' or 'distributing' status. Without this status, your gains may be taxed as...

5 min read

If you're looking to raise money for your growing business, venture capital tax relief schemes can make your company more attractive to investors by offering them generous tax breaks. There are three main schemes — the Enterprise Investment Scheme (EIS), the Seed Enterprise In...

6 min read

A Real Estate Investment Trust (REIT) is a special tax structure that allows property rental companies to be exempt from Corporation Tax on their rental income and gains, provided they meet strict criteria and distribute most profits to shareholders. This regime offers signifi...

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The Reserved Investor Fund (RIF) regime is a special tax framework for UK-based unauthorised contractual co-ownership schemes aimed at professional and institutional investors. If you operate such a scheme, you'll need to make an entry notification to join the regime, submit r...

6 min read

The Seed Enterprise Investment Scheme (SEIS) helps very early-stage companies raise up to £250,000 by offering generous tax reliefs to individual investors who buy shares in your business. This scheme is designed specifically for companies that are just starting to trade, with...

6 min read

Social Investment Tax Relief (SITR) is a scheme that allows social enterprises to attract investment by offering tax reliefs to their investors. If you run a community interest company, community benefit society, or charity, SITR can help you raise up to £1.5 million over your...

6 min read

If your company is focused on research, development, or innovation, you may qualify as "knowledge-intensive" under the Enterprise Investment Scheme (EIS) or Venture Capital Trust (VCT) rules. This classification allows you to raise significantly more investment — up to £20 mil...

4 min read