Business tax – guidance

The Enterprise Investment Scheme: introduction

An overview for companies and potential investors who have heard of the Enterprise Investment Scheme and want to know more about it and how it works.

Detail

The attached guide provides an overview for companies and potential investors who have heard of the Enterprise Investment Scheme and want to know more about it and how it works. It does not cover all the detailed rules, so companies and investors should not proceed solely on the basis of the information in it, and should consider seeking professional advice.

The information in this guide relates only to shares issued on or after 6 April 2012.