The Enterprise Investment Scheme is designed to help smaller, higher-risk companies raise finance by offering tax relief on new shares in those companies that qualify. For the investor, it’s a tax efficient way to invest in small companies with up to £1,000,000 per person per year in qualifying companies.
What makes it even more attractive is the “carry back” facility where investments can be applied to the preceding tax year.  
Michael Portillo, Chief Secretary to the Treasury when the scheme was launched in 1993, said: “The purpose of Enterprise Investment Schemes is to recognise that unquoted trading companies can often face considerable difficulties in realising relatively small amounts of share capital. The new scheme is intended to provide a well-targeted means for some of those problems to be overcome.”
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