Chris Mort Capital has a unique way of working. As a client you will be able to access the income and capital gains tax mitigating investments in our portfolio. We use government incentives and enterprise investment schemes to promote entrepreneurialism and innovation.
These investments qualify for Business Relief. They are typically outside the estate of our high-net-worth family clients – subject to your personal taxation circumstances.
Chris Mort Capital clients benefit from long-term, generational, tax-planning across investment structures that provide high-net-worth families with a diversified, tax-efficient portfolio.
The Enterprise Investment Scheme is one of several schemes recognised by HMRC which are designed to encourage investment in small and medium-sized growth companies in the UK by offering tax reliefs to investors who buy and hold, new shares in those companies.
The rules that govern which companies qualify for EIS status are both complex and wide-ranging and contain limits on the assets of the company, number of employees, funds raised, the uses that those funds are put to, and so on, but in very general terms companies must satisfy the following criteria.
They must be UK-based.
They must carry out a qualifying trade.
They must not be listed on a recognised stock exchange (although AIM listings are allowable).
Their first commercial sale must have been less than seven years ago.
Furthermore, for individual investors to qualify for tax reliefs, the company must continue to satisfy the relevant conditions throughout a period of three years from the date of investment.
If a qualifying individual invests in an EIS company, then they may be able to claim certain tax reliefs.