What is the minimum and maximum that I can invest?
The minimum investment into the Fund is £10,000. The maximum investment amount is unlimited. All investments are governed by the terms of the Fund. However, the maximum amount of EIS qualifying investments on which you can claim income tax relief in any tax year is £500,000. This can be claimed in the tax year the investments were made (which is intended to be 2010/11) or carried back to 2009/10. If you made no EIS qualifying investments in the tax year 2009/10, you can invest up to £1 million in EIS Qualifying Investments in 2010/11, claim income tax relief on up to £500,000 in that tax year and carry back a maximum of £500,000 to the previous tax year. There is no maximum amount on which CGT deferral relief and IHT relief can be claimed.
