Relief for Investment in Corporate Trades
Overview
The reliefs available for investments in corporate trades are used by trading companies to attract equity-based risk finance from individuals. Individuals who make qualifying investments in qualifying companies may be able to claim income tax relief on the amount invested. There are three different incentives under which companies can raise funds:
- Employment Investment Incentive (EII)
- Start-up Capital Incentive (SCI)
- Start-Up Refunds for Entrepreneurs (SURE).
The way in which these reliefs are claimed has changed for shares issued on or after 1 January 2019.
For more details on the relief available to investors, please see Relief for Investments in Corporate Trades for individuals.
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