GNT 15: EIS Business Angel Relief

It is not uncommon for founders to take a stake in a business and one of the most tax efficient ways to do this is through the Enterprise Investment Scheme (EIS).

However, the relief is not available if the investor is connected by virtue of employment or as a director of the company. There is, nevertheless, an exception known as Business Angel Relief that can apply. This guidance note explains how the relief works.

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