Skip to content
Angel Capital Scotland Logo
Angel Capital Scotland
  • Home
  • About
  • Investors
  • Entrepreneurs
  • News
  • Events
Search
  • Members Area
Angel Capital Scotland Logo
Angel Capital Scotland
  • Home
  • About
  • Investors
  • Entrepreneurs
  • News
  • Events

Budget Notes for Business Angels

5 November 2018 / News

LINC corporate partners Scott Moncrieff have a produced a couple of briefing notes covering personal tax rates and allowances as well as some EIS changes which featured in the Budget 2018.

http://www.scott-moncrieff.com/news/news-updates/personal-tax-rates-and-allowances-update

http://www.scott-moncrieff.com/news/news-updates/reforming-the-current-eis-approved-funds-structure

Post navigation
← Previous Post
Next Post →

Related Posts

Archangels Boosts Funding For Scottish Scale-Ups As Co-Investment Rises

Archangels Boosts Funding For Scottish Scale-Ups As Co-Investment Rises

6 January 2026 / News

Scotland’s largest angel syndicate increased its backing of high-growth start-ups in 2025, despite a tougher market for early-stage deals. Archangels helped channel more than £41m…

North East firm with mission to unlock £1bn for region’s tech by 2030

North East firm with mission to unlock £1bn for region’s tech by 2030

6 January 2026 / News

A new group with a proven track record of backing start-ups in the North East has officially launched following receipt of Financial Conduct Authority approval…

Multi-million dollar funding round accelerates MI:RNA mission to improve global veterinary diagnostics

Multi-million dollar funding round accelerates MI:RNA mission to improve global veterinary diagnostics

18 December 2025 / News, Deals

Pioneering molecular diagnostics company MI:RNA, which uses biomarkers and advanced modelling to diagnose veterinary disease earlier, has reached a growth milestone with the completion of…

Angel Capital Scotland is the national association for business angels in Scotland.

We support collaboration across the angel investment sector, including syndicates, individual investors and industry partners.

Navigation
  • Home
  • About
  • Investors
  • Entrepreneurs
  • Member Directory
  • News
  • Events
  • Members Only
Get in Touch

Contact us

2026 © Angel Capital Scotland. All rights reserved.

Privacy Policy | Cookies | Accessibility Statement | Regulatory Information

 

Contact Us

1Step 1
2Step 2
3Step 2
4Step 2
5Submit

Useful Notes for Entrepreneurs Seeking Investment 

Before contacting us here are a few points to help you focus your search for investment
The Basics

Geography: Members of LINC Scotland only invest in companies based in Scotland

 

Tax Incentives: Your company should be an eligible business as defined under the Enterprise Investment Scheme or Seed Enterprise Investment Scheme regulations and you are advised to seek ‘Advance Assurance’ from HMRC. See here for more detail:

https://www.gov.uk/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme
and
https://www.gov.uk/guidance/venture-capital-schemes-apply-for-advance-assurance

What Investors Want to Know

If you would like LINC Scotland to consider your enquiry please submit the contact form on the next page, together with an executive summary which addresses the following points:

  • The nature of the commercial opportunity
  • Is this a newco or an MBO/MBI or a hybrid?
  • A breakdown of what the funding is needed for
  • The overall makeup of the proposed funding package and specifically how much is required from business angels
  • How much is being invested by the proposers?
  • Does / will the company being funded own all its intellectual property?
  • The pattern of growth being anticipated and the potential future exit routes for equity investors. (i.e. Evidence of how a substantial return on capital will be achieved in 3 – 5 years)
  • What is the target timescale for your fundraising?
Address(Required)
Accepted file types: pdf, txt, doc, docx, odt, , Max. file size: 20 MB.

A few Notes for Potential Business Angel Investors

Before contacting us here are a few points to help you consider whether high risk early stage investing is for you.    

Many aspects of making and arranging private equity investments in unlisted companies are covered by the provisions of the Financial Services and Markets Act 2000 and subsequent regulations.

 

This includes the requirement that such investment opportunities can only be offered to investors who are either Certified High Net Worth Individuals or Certified Sophisticated Investors. If you do not current hold one of these certificates you may want to check out the details here: https://angelcapital.scot/angels-the-law/

 

At the same time, there are a whole range of generous tax incentives available for investing in eligible enterprises within the terms of the Enterprise Investment or Seed Enterprise Investment Schemes operated by HMRC.

 

You can find out more here:

https://www.gov.uk/guidance/venture-capital-schemes-tax-relief-for-investors

 

 

If you would like to discuss angel investing with one of our area mangers please click continue.

Address(Required)
Do you hold a current High Net Worth Individual certificate?(Required)
Do you hold a current Sophisticated Investor certificate?(Required)
Address(Required)