As I write the sun is shining and all seems well with the world as we head off on our summer holidays (albeit staycations for the majority of us!). As we often hear said, it’s been a trying year but we can look forward to the future with optimism and hope as the economy starts to open up. Fingers crossed that remains the case!

Firmly fixed in EISA’s future thoughts is 2025. Seems a long way off as we sit here in July but EIS’s sunset clause of 2025 is slowly but surely moving into view. Why is this important? Because back in 2015 the Finance Bill included, as a condition for state-aid approval, the inclusion of a sunset clause, which would restrict tax relief to EIS shares issued before 6 April 2025. Without further legislative action, the schemes will therefore be withdrawn however there is a provision which allows that date to be amended by Treasury order. Therefore, our campaign to ensure the schemes aren’t allowed to simply wither on the vine starts now, well ahead of 2025.  Read more here

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