search query: @author Marks, D. / total: 6
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| Author: | Marks, D. |
| Title: | EIS: How it works and how it's changed |
| Journal: | Accountancy
1995 : JUN, VOL. 115:1222, p. 82-83 |
| Index terms: | COMPANIES CAPITAL INVESTMENT CAPITAL GAINS TAX |
| Language: | eng |
| Abstract: | The Enterprise Investment Scheme (EIS) was introduced in the November 1993 Budget as part of the government's continued commitment to promoting investment in unquoted companies. In particular, it is targeted at attracting individual investors or business angels to smaller companies. For companies looking for funds to help them expand, the EIS is a potential source of cheap finance. For individuals with spare cash and perhaps spare time to invest, the EIS can be a tax-efficient route for the investment. The EIS commenced on 1 January 1994. |
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