EIS SEIS VCT AIM

Question 1

EIS/SEIS/VCT

Income tax
EIS 
30% up to 2m over 1m is the intensive investment knowledge 
Income tax relief carry back 1year 
DiVi taxable 

SEIS
50% up to £100k
Income tax relief carry back 1year
DiVi taxable

VCT
30% income tax relief up to £200k
Divi’s not taxed
No carry back

AIM
40%

Social investment tax relief
30% income tax relief held up to 3 years
carry back 1yr

CGT
Deferral Reinvestment relief EIS yes SEIS 50% VCT no AIM no SITR yes
Losses EIS yes SEIS yes VCT no AIM no SITR no
Gains EIS yes 3yr SEIS yes 3yr VCT Yes no min
AIM no SITR yes

Answer 1

IHT

EIS 2years must be held prior to death and at time for death. BR 100%.

SEIS
2years must be held prior to death and at time for death. BR 100%.

VCT
Inside estate IHT

AIM
2years must be held prior to death and at time for death. BR 100%.

Holding period 
EIS 3 years
SEIS 3 years 
VCT 5 years (for inc tax relief) 
AIM 2 years for IHT BR 
SITR 3 years