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The Enterprise Investment Scheme (EIS) is a series of UK tax reliefs launched in 1994 in order to succeed to the Business Expansion Scheme.〔http://content.alliotts.com/cms/filelibrary/Enterprise_investment_scheme_and_venture_capital_trusts.pdf〕 It is designed to encourage investments in small unquoted companies carrying on a qualifying trade in the United Kingdom. ==Purpose== Investment in companies that are not listed on a stock exchange often carries a high risk. The tax relief is intended to offer some compensation for that risk. The EIS offers both income tax and capital gains tax reliefs to investors who subscribe for shares in qualifying companies. On 6 April 2012, the Seed Enterprise Investment Scheme (SEIS) was launched, with the goal to "stimulate entrepreneurship and kick start the economy."〔(【引用サイトリンク】title=Seed Enterprise Investment Scheme )〕 EIS Tax Benefits * 30% upfront Income Tax relief up to maximum investment of £1 million, which can be carried back to the previous tax year * 100% Inheritance Tax relief (provided the investments have been held for at least 2 years at time of death) * Capital gains tax deferral for the life of the investment * Tax-free growth * Tax relief from investment losses〔(【引用サイトリンク】title=EIS Tax Benefits )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Enterprise Investment Scheme」の詳細全文を読む スポンサード リンク
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