Investing in UK smaller companies enjoys strong support from the taxman. Three powerful schemes are available to reduce risk and enhance returns for private investors. Use one, two or all three for the same investment.
Reduce risk and enhance returns with the Enterprise Investment Scheme
Most of our equity investments qualify under the Enterprise Investment Scheme and benefit from the powerful range of EIS tax reliefs including:
- 30% cashback against your income tax bill
- 100% exemption from Inheritance Tax after two years
- 100% deferral of capital gains on any asset in the last three years
Bring foreign income and gains to the UK with no remittance charge
With Business Investment Relief, you can bring overseas income and gains into the UK without paying UK tax on the remittance. This simple and HMRC approved relief was introduced in 2012.
Shelter from Inheritance Tax using Business Property Relief
Our loan strategies offer an alternative route to Inheritance Tax savings with strong risk controls and more liquidity. You can choose a ready-made pool of loans with our Managed Service or use cash in a personal company to build a bespoke book of loans.
- 100% exemption from Inheritance Tax after two years (can be quicker if investment is through our Bespoke Inheritance Service)
- Tax-free gains in your estate
- Flexibility for regular or one-off withdrawals
Business Investment Relief is available for a wide variety of private company investments, some of which can also qualify for income tax and CGT reliefs under the Enterprise Investment Scheme and be exempt from Inheritance Tax through Business Property Relief.