The Calculus Capital EIS Fund benefits from the generous tax incentives currently offered by the Government for investment into smaller UK companies as part of the Enterprise Investment Scheme (EIS). By investing with Calculus, we will invest monies in such companies on your behalf.

 Why EIS?

Under current legislation the Calculus Capital EIS Fund entitles Investors to five generous tax incentives*:

Tax-free capital gains

on gains made by the Fund

Income tax relief at 30%

which can be taken in the year the Fund makes its investments or carried back to the previous tax year (where sufficient income available)

Full inheritance tax relief

provided the investments have been held for at least two years and are held at the time of death

Full capital gains tax (CGT) deferral

of tax due on other capital gains for the life of the investment

Loss relief

which can be taken as a deduction against income or as a capital loss and can give total tax relief up to 61.5%

Why Now?

  • We believe the current economic climate presents investors with a unique opportunity. Bank lending has decreased significantly, which means even high quality, well managed smaller companies are finding it difficult to raise funds for expansion
  • There is continued governmental support of EIS as a strategy for growth for small private companies – arguably the backbone of the UK economy
  • The higher rate tax payer is under attack. Income tax is high, capital gains tax is punitive and inheritance tax thresholds are frozen
  • Tax reliefs on pension contributions have been repeatedly reduced. Investment in our EIS Fund 16 – with its focus on capital appreciation, tax mitigation and risk management – should be seen as a valuable addition to funding a future pension
  • It is clear from economic policy that the government are looking to the private sector to spearhead economic growth in the future – our aim is to be part of this growth

Key Risks

Please take the time to read through the Key Risks.

EIS Education Services

As the creators of the UK’s first approved EIS Fund back in 1999, we have a great deal of EIS knowledge and experience here at Calculus Capital.  Through our EIS Education Services, we offer a series of guides on EIS investing and information on the tax benefits available. The document below is suitable for anyone who is new to EIS, or simply wants to learn more – be it a financial adviser or an investor.

Should you have any questions regarding EIS, our EIS Education Services team would be delighted to help. Please get in touch: 020 7493 4940 [email protected]

EIS – A Guide for First-Time Investors 2016

* The information given above provides only a summary of the tax benefits. The rates shown are based on current UK legislation which could change in the future, possibly retrospectively. These tax benefits depend on individual circumstances. If you are unsure of your tax situation you should seek professional advice from a qualified tax adviser. Tax rules and regulations can be subject to change.