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About the Association
 
   

About the Association

 
The EIS Association (EISA) is an independent, not-for-profit organisation, which aims to assist in the flow of capital and resources available to British small to medium-sized enterprises (SMEs) through the Enterprise Investment Scheme (EIS).
 

EPE and EISA
EISA was founded in 1990 (originally as the BES Association) and from its inception, Enterprise Private Equity (EPE) has been closely connected with its activities. The Chairman of EPE, Susan Phillips is also Director General of EISA and Martin Sherwood, EPE senior partner is co-founder and Director of the Association.
 

What does EISA do?
EISA performs a number of key functions and its aims are twofold:
 
  • To improve the success of the EIS through making it more attractive to investors and improving the flow of capital to British SMEs.

  • To promote the benefits of the EIS to a broad audience including investors, EIS companies and their advisers.

    • EISA serves as the focus of dialogue between EIS stakeholders and the Government. As the official mouthpiece for the industry, EISA is regularly invited to consult with Government departments and over recent years it has been responsible for numerous improvements to the scheme. EISA has close relationships with HM Treasury, HM Revenue & Customs, Government Ministers, MPs, the FSA, BIS (Department for Business, Innovation & Skills) and other interested parties.
     

    External Partners
    Increasingly, EISA collaborates with other trade bodies affiliated with the small cap sector such as the BVCA (British Venture Capital Association), AIC (Association of Investment Companies), QCA (Quoted Companies Alliance) and numerous Business Angel organisations.
     
    EPE
    The senior partners of Enterprise Private Equity are committed to EISA and to furthering its work. The UK enterprise economy is now more important than ever - the aim is to improve, promote and expand the EIS through open and cooperative dialogue with HM Treasury, HM Revenue & Customs and the FSA
    		 
    EIS Tax Benefits
    • 30% income tax relief on the amount invested provided that the shares are held for a minimum of three years. The maximum amount on which investors may obtain income tax relief in any tax year is £1 million as of 6 April 2012.

    • Unlimited Capital Gains Tax (CGT) deferral providing the investment is made in the period beginning 12 months before and ending 3 years after the date of the disposal subject to CGT.

    • CGT Exemption on capital gains realised on the disposal of an EIS investment, provided that the shares have been held for at least three years.

    • Loss Relief so that the capital loss on an investment can be set against capital gains of that tax year or a later tax year, or against income of that tax year or the preceding tax year.

    • Inheritance Tax (IHT) exemption providing the shares have been held for at least two years and are held at the time of death.

    Investors in the EIS can also carry back income tax relief. Investors in the EIS can now carry relief back to the prior tax year up to their full annual entitlement, thereby enabling a maximum investment of £1.5m per individual in the tax year 2012/13 with carry back to 2011/12.

    Please click here to go to the EISA website

    Please click here for more on EIS tax benefits
     
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