There is no Capital Gains Tax payable on gains in respect of investments made in EIS Qualifying Companies (on which EIS Relief has been obtained and not withdrawn) and where the investments have been held for at least three years from the date of subscriptions or from the date of commencement of the EIS Qualifying Company's trade, if later.
Example
£
Realised value of investment after 3 years
80,000
Less initial investment
(50,000)
Tax free gain
30,000
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