enterprise investment scheme

An investment scheme in the UK that replaced the business expansion scheme (BES) on 1 January 1994. Its purpose is to help certain types of small higher-risk unlisted trading companies to raise capital. Investors in eligible shares are entitled to a tax relief of 20% of the amount subscribed. This contrasts with the relief given under the BES, in which a higher-rate taxpayer received full tax relief.

Accounting dictionary. 2014.

Look at other dictionaries:

  • Enterprise Investment Scheme — Personal equity investment in qualifying trading companies allows the investor income tax relief at 20 per cent of the amount invested and capital gains tax benefits on the eventual sale. The conditions for relief are complex and restrictive,… …   Law dictionary

  • Enterprise Investment Scheme — A tax subsidy to encourage investment in small risky companies. Where a company qualifies for the scheme, any investment in equity shares in the company qualifies for income tax relief at a rate of 20%, up to a maximum investment of £150,000 in… …   Financial and business terms

  • Enterprise Investment Scheme — The Enterprise Investment Scheme (EIS) is a series of tax reliefs designed to encourage investments in small unquoted companies carrying on a qualifying trade in the United Kingdom.PurposeInvestment in companies that are not listed on a stock… …   Wikipedia

  • Enterprise Investment Scheme — EIS An investment scheme in the UK that replaced the Business Expansion Scheme (BES) on 1 January 1994. Its purpose is to help certain types of small higher risk unlisted trading companies to raise capital. Individuals who invest between £500 and …   Big dictionary of business and management

  • Enterprise Investment Scheme — /ˌentəpraɪz ɪn vestmənt ski:m/ noun a scheme which provides income and CGT relief for people prepared to risk investing in a single unquoted or AIM listed trading company. Abbreviation EIS …   Dictionary of banking and finance

  • scheme — [skiːm] noun [countable] 1. an official plan or arrangement that is intended to help people in some way: • a government training scheme for the unemployed 2. FINANCE an arrangement in which the government or an employer provides financial help to …   Financial and business terms

  • Investment — or investing [British and American English, respectively.] is a term with several closely related meanings in business management, finance and economics, related to saving or deferring consumption.Investment is the choice by the individual to… …   Wikipedia

  • investment — in·vest·ment 1 n: investiture (1) investment 2 n 1: the outlay of money usu. for income or profit: capital outlay; also: the sum invested or the property purchased 2: the commitment of funds with a view to minimizing risk and safeguarding capital …   Law dictionary

  • investment — An expenditure to acquire property or other assets in order to produce revenue; the asset so acquired. The placing of capital or laying out of money in a way intended to secure income or profit from its employment. Securities & Exchange… …   Black's law dictionary

  • corporate venturing scheme — CVS A scheme designed to encourage established companies to invest in the full risk ordinary shares of companies of the same kind as those qualifying under the enterprise investment scheme; the scheme encourages the investing and qualifying… …   Accounting dictionary

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