Jurisdiction(s):
United Kingdom

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Key definition

Investors definition

What does Investors mean? In private equity practice, investors are the persons or entities that commit capital to a fund in return for economic returns and contractual rights under the fund documents. In the UK and Ireland, private equity funds are commonly structured as English or Scottish limited partnerships or the Irish ILP; investors typically participate as limited partners (LPs). Investors are mainly institutional: occupational pension schemes, insurance companies, sovereign wealth funds, funds of funds, and university or charitable endowments. High‑net‑worth individuals and family offices also invest, often via feeder, nominee or aggregator vehicles. Some may make co‑investments alongside the fund. The term...

UK EIS issuing company conditions for relief: trading, unquoted status, assets, employees, control, subsidiaries, period B; plus Budget 2025 updates and 2026 limit changes

Published by a LexisNexis Tax expert

Practice notes

FORTHCOMING CHANGES to EIS and VCT financial limits and call for evidence on tax support for entrepreneurs:

In the 2025 Budget, the government set out that the upfront income tax relief for individuals investing in a VCT will reduce from 30% to 20%, affecting subscriptions made under that scheme. By contrast, the EIS upfront income tax relief remains at 30%, unchanged. The government also signalled a package of adjustments for both regimes:

raising the annual investment limits that companies may secure under EIS and VCT from £5m to £10m, and from £10m to £20m for knowledge-intensive companies (KICs), respectively
doubling the lifetime company risk finance investment cap limit from £12m to £24m, and from £20m to £40m for KICs, respectively
lifting the gross assets ceiling limit an investee company must not exceed from £15m to £30m before share issuance, and from £16m to £35m thereafter, respectively

These measures will be legislated in Finance Bill 2026 and will apply from 6 April 2026, as announced at Budget 2025...

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Web page updated on 27/05/2026

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