Jack Rose: What the EIS offers and how it works

Legislation has altered landscape

clock • 6 min read

In the latest in his series of tax-planning articles, Jack Rose offers an introduction to the Enterprise Investment Scheme, looking at how it works, how to access it and the types of client it could suit

The Enterprise Investment Scheme (EIS) is a government initiative launched in 1994, designed to encourage investment by individuals into early-stage companies as an alternative source of funding to more traditional sources of capital. To balance the increased risk of investing in smaller companies, there are some attractive tax breaks offered by the government. Although more than 20 years old, the EIS heritage actually stretches back to 1981 through its original guise of the Business Start-up Scheme (‘BSUS') and then latterly the Business Expansion Scheme (‘BES') in 1983, before finally ...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

More on Tax planning

Budget 25: Key takeaways from Autumn Budget 2025

Budget 25: Key takeaways from Autumn Budget 2025

Eight key takeaways

Linus Uhlig
clock 27 November 2025 • 4 min read
Partner Insight: Inheritance Tax, pensions and the waiting game: Conversations to have now

Partner Insight: Inheritance Tax, pensions and the waiting game: Conversations to have now

With Inheritance Tax expanding and pensions coming into scope, now is the time for advisers to engage clients. Discover how to turn uncertainty into opportunity with strategic estate planning conversations.

Nick Priest Partner and Head of Strategic Partnerships, Downing
clock 26 November 2025 • 9 min read
Budget 25: Changes to IHT on pensions rules for personal representatives

Budget 25: Changes to IHT on pensions rules for personal representatives

Will be able to instruct scheme administrators to pay

Isabel Baxter
clock 26 November 2025 • 3 min read