EIS funds - investments with a difference

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Bagshot
Surrey
GU19 5AH

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Loss Relief


Any capital loss on the sale of shares in Investee Companies made through a Fund can be offset against either:

  • capital gains in the tax year when the loss occurs;
  • or can be carried forward against capital gains in subsequent tax years; or
  • income of that tax year or the preceding tax year.

Where an Investor has been granted EIS Relief, the capital loss is calculated net of EIS Relief.

Example:

£
Initial Investment (net of charges) 50,000
EIS Relief @ 30% (15,000)
Loss Relief (£35,000 x 40%) (14,000)
Net Cost of Investment 21,000