How can EIS be used as a powerful tool for IHT planning?

Kuber Ventures chief executive Dermot Campbell takes a closer look at how EIS can complement other types of investments for IHT planning.

The enterprise investment scheme (EIS) was designed to nurture youthful, fast growing companies by providing tax-advantaged investment funding So it may seem counter-intuitive to suggest that this fiscal nursery for the early part of the life of a business has a key part to play in planning for the far end of an individual's life - and beyond. In other words, inheritance tax (IHT) planning. In fact, EIS - and its "little sister", the seed enterprise investment scheme (SEIS) - can perform a vital role for anyone drawing up plans for the application of their capital after death. T...