Conditions to be met by the EIS investor

Conditions to be met by the EIS investor

The following Owner-Managed Businesses guidance note Tolley provides comprehensive and up to date tax information covering:

  • Ongoing qualifying conditions
  • Income tax relief and capital gains tax exemption
  • Capital gains tax deferral relief
  • Relief for capital losses against income
  • Connection with the company
  • Business angels
  • Existing shareholders
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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