Enterprise Investment Schemes (EIS)

An alternative investment to VCTs, or one that could run alongside them, are Enterprise Investment Schemes (EIS). Launched in 1994 (a year before VCTs) EISs offer the opportunity to invest directly into small and developing companies in a tax-efficient manner. The companies must be unquoted, have less than £15 million of assets, less than 250 […]

The market for Venture Capital Trusts

Venture Capital Trusts (VCTs) appear to be becoming a more commonly exercised investment choice for an increasing number of high earners. VCTs are tax-efficient, closed-end UK collective investment schemes that are listed on the London Stock Exchange. They invest in private and up-and-coming companies which are not themselves listed. They were introduced in the 1995 […]