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Investors in Enterprise Investment Schemes - 1,000 most recently added names
Description:
This list gives you the opportunity to target those investors who have all invested in Enterprise Investment Schemes (EIS), one of a number of Venture Capital Schemes around. These individuals are experienced investors and new names are constantly being added. Customer Profiling shows that most people are from the higher socio-economic groups, predominantly male, and in the higher income brackets.
Enterprise Investment Schemes are single companies which, by fulfilling certain criteria, qualify for EIS status. The purpose of the EIS is to assist smaller companies in raising capital, whilst providing attractive tax reliefs for investors subscribing for new shares. EIS investment can carry very high risks due to the size and nature of the qualifying companies.
Since April 2004 and the changes to the tax reliefs for Venture Capital Trusts, the EIS is now the only available vehicle to shelter capital gains (up to three years old). In addition, the availability of 20% income tax relief (on an investment of up to £200k in any tax year) and the ability for holdings to qualify for IHT exemption makes the EIS a very tax efficient investment.
The main benefits of EIS investment are: (a) 20% Income tax relief on amount subscribed (up to a maximum of £150,000 per annum) (b) unlimited deferral of Capital Gains Tax (CGT) (c) tax free capital growth (on shares purchased within £150,000 limit) (d) Business Asset Taper Relief on disposal (on shares purchased over £150,000 limit) (e) unlimited exemption from Inheritance Tax via Business Property Relief, after shares are held for two years, and (f) four year time period for CGT deferral (one year before, or three years after the date of the gain).
Coverage:
United Kingdom
Records:
1,000
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£120.00
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