Jurisdiction(s):
United Kingdom

Related legal acts

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...

EIS funds: nominee rules and structures, HMRC approval of knowledge‑intensive funds, accelerated relief on fund closure, claims process, and VAT/corporation tax treatment of management and performance fees (UK)

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Practice notes

The Enterprise Investment Scheme (EIS)

The Enterprise Investment Scheme (EIS) aims to stimulate investment in smaller, higher-risk trading businesses by providing a suite of tax reliefs to individuals acquiring newly issued Shares in such companies. The EIS framework is prescriptive and stipulates a range of conditions that must be satisfied, covering:

the individual Investors (see Practice Note: EIS—conditions for relief: individual investor conditions)
the issued shares (see Practice Note: EIS—conditions for relief: issued shares, the funds raised and the arrangements in general)
the issuing company (see Practice Notes: EIS—conditions for relief: issuing company and EIS—conditions for relief: qualifying trades)

Although the remaining Practice Notes in this subtopic proceed on the basis that an individual subscribes directly for shares in an EIS-qualifying company, investors can also secure EIS relief by subscribing through an EIS fund, so long as all other EIS conditions are met. Many EIS fund arrangements rely on the specific rule set out below that permits EIS shares to be held by a nominee or bare trustee for the benefit of the individual investors...

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Web page updated on 21/05/2026

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