EIS Update

The Chancellor’s Autumn Statement did not contain much new with regard to EIS and SEIS tax reliefs apart from confirming the anticipated restrictions related to energy generation.

However, the Finance Act (2) 2015 gained Royal Assent last week and contains a number of items of more interest to our members.  These are covered on a set of infographic prepared by our corporate partners Chiene & Tait and can be found here.