Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Disposals by trustees: reliefs: EIS relief

CG63055 explains the way in which trustees may be entitled to the deferral relief. But EIS Income Tax relief and Capital Gains Tax disposal relief, see CG62804+, are not available to trustees. If trustees wish to defer gains that would otherwise be charged on a settlor under TCGA92/S77, it is they who must make the appropriate investment.