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...

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VCT, EIS and SEIS compared

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

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Venture capital trusts

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

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Seed enterprise investment scheme

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

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Social investment

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

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