VCT and EIS

This section provides an analysis of the tax reliefs afforded by Venture Capital Trusts and the Enterprise Investment Scheme, and highlights the important differences between the two schemes.

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VCT and EIS

Venture capital trusts (VCTs)

A Venture Capital Trust ( VCT ) is an investment company broadly similar to an investment trust...

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Enterprise investment scheme (EIS)

The EIS is a government scheme that allows certain tax reliefs for investors who subscribe for...

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VCT & EIS compared

The reliefs for Venture Capital Trusts and the Enterprise Investment Scheme are similar in many...

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