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Tax-efficient investing in companies

British Business Angels Association
9 January 2012

Investing in smaller businesses can often be viewed as risky, however there can be significant tax incentives for investing in some companies, which helps to mitigate economic risk.
 
For those companies looking for alternatives to bank funding, the Enterprise Investment Scheme (EIS) and venture capital trusts (VCTs) are options well worth exploring.  In relation to the EIS, tax relief is potentially available to owner-managers of businesses, as well as outside investors.
 

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application/pdf iconinvesting_in_companies_2011_pv_2.pdf

BBAA Legal Precedent Documentation

In 2008 the BBAA collaborated international law firm Eversheds who gave their time and expertise to assist BBAA to develop a set of relevant precedent legal documents and relevant guidance which respond to the needs of business angels to assist them in structuring effective investments in early stage businesses. A key focus has been to ensure that these support deal structuring with early stage VCs and other relevant sources. The Eversheds team have been supported by an advisory group from BBAA's Board and NESTA.

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application/msword iconStandard legal documents and how to use them
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application/msword iconTerm sheeets
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application/msword iconShareholders agreement
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application/msword iconArticles of Association

Business Angel Investing: A Guide to the Legal, Technical & Regulatory Issues

Released at the end of 2009 is the BBAA Guide to the Legal, Tax and Regulatory Issues associated with Angel Investing. Produced by the BBAA Legal and Technical Committee, the guide serves as a useful introduction to some of the issues involved with angel investing in the UK.

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application/pdf iconBusiness Angel Investing: A Guide to the Legal, Technical & Regulatory Issues

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