This section provides an analysis of the tax reliefs afforded by venture capital trusts, the enterprise investment scheme, and highlights the important differences between the individual schemes.

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Enterprise investment scheme

The enterprise investment scheme (EIS) allows certain tax reliefs for investors who subscribe for...

VCT, EIS and SEIS compared

The reliefs for venture capital trusts, the enterprise investment scheme and the seed enterprise...

Venture capital trusts

A venture capital trust (VCT) is an investment company broadly similar to an investment trust, but...

Seed enterprise investment scheme

The Seed enterprise investment scheme (SEIS) is is targeted at investors who subscribe for shares...

Social investment

Individuals may make an eligible investment and deduct 30% of the cost of their investment from...