EIS funds - investments with a difference

77 High Street
GU19 5AH

08456 499881

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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.


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