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NORTH MEETS SOUTH Eisā and the Wrapping of Identity on Okinoerabu Island,

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EISA Example CGT Deferral Relief Capital Gains Tax on gains realised on different assets can be deferred if you invest your gain into EIS qualifying shares. In some circumstances the deferral will become indefinite. To r

Source URL: www.eisa.org.uk

EISA Example SEIS Loss Relief Relief is available for SEIS shares which are disposed of at any time at a loss (after taking into account SEIS income tax relief which is retained). The loss can be set against the investo

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EISA Example Inheritance Tax Relief Shares in EIS qualifying companies will generally qualify for Business Property Relief for Inheritance Tax purposes. Relief can be at rates of up to 100% after two years of holding su

Source URL: www.eisa.org.uk

• Economy
• Taxation in the United Kingdom
• Inheritance Tax
• Capital gains tax
• Nil rate band
• Estate tax in the United States
• Tax
• Income tax in the United States
• Enterprise Investment Scheme

EISA Example Inheritance Tax Relief (IHT) Shares in SEIS qualifying companies will generally qualify for Business Property Relief for Inheritance Tax purposes. Relief can be at rates of up to 100% after two years of hol

Source URL: www.eisa.org.uk

• Taxation in the United Kingdom
• Government
• Economy
• Taxation in Australia
• Income distribution
• Taxation in Canada
• Taxation in Israel
• Taxation in Norway
• Inheritance Tax
• Nil rate band
• Capital gains tax
• Estate tax in the United States

EISA Example SEIS Income Tax Relief If an SEIS qualifying investment is held for at least three years from the date of issue of the shares, an individual (who holds no more than a 30% interest in the company) can reduce

Source URL: www.eisa.org.uk

• Taxation in the United Kingdom
• Taxation in Australia
• Taxation
• Income tax in Australia
• Income tax in the United States
• Seed Enterprise Investment Scheme
• Tax
• Income tax
• Enterprise Investment Scheme

EISA Example SEIS CGT Reinvestment Relief If an asset is sold and all or part of the amount of the gain is reinvested in SEIS qualifying shares, half of the amount reinvested may be exempted from Capital Gains Tax. To r

Source URL: www.eisa.org.uk

• Taxation in the United Kingdom
• Taxation in Australia
• Capital gains tax
• Seed Enterprise Investment Scheme
• Income tax in Australia
• Income tax in the United States
• Capital gain

EISA Example SEIS CGT Freedom No Capital Gains Tax (CGT) is payable on disposal of shares held for three years, provided the SEIS initial income tax relief was given and not withdrawn on those shares

Source URL: www.eisa.org.uk

EISA Example CGT Freedom No Capital Gains Tax is payable on disposal of shares after three years, or three years after commencement of trade, if later, provided the EIS initial income tax relief was given and not withdr

Source URL: www.eisa.org.uk

• Taxation in Australia
• Taxation in the United Kingdom
• Investment
• Capital gains tax
• Taxation in Israel
• Taxation in Poland
• Income tax in Australia
• Enterprise Investment Scheme
• Income tax in the United States
• Capital gains tax in Australia