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 Enterprise Investment Scheme: investor reliefs, conditions, claims and withdrawal; CGT deferral/exemption; BADR; advance assurance and funds; Budget 2025 changes and higher EIS/VCT company limits from April 2026

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:

At Budget 2025, the government announced that the upfront income tax relief available to an individual investing in a VCT will fall from 30% to 20%. By contrast, the upfront income tax relief for EIS remains at 30%. The government also outlined three changes affecting both the EIS and VCT schemes. Specifically, the following adjustments were confirmed:

an increase to the annual investment limits that companies can raise under the EIS and VCT schemes, moving from £5m to £10m, and from £10m to £20m for knowledge-intensive companies (KICs)
an increase in the lifetime company risk finance investment limit, rising from £12m to £24m, and from £20m to £40m for KICs respectively
an increase to the gross assets limit that an investee company must not exceed, going from £15m to £30m before the Shares are issued, and from £16m to £35m after that point

These changes are to be legislated in Finance Bill 2026 to take effect from 6 April 2026...

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Web page updated on 26/05/2026

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