Where film investments through EIS currently sit

The common structuring of film investments through EIS, and whether they meet the requirements of the risk to capital condition. The risk to capital condition was introduced in 2018. It applies to companies seeking qualification for the Seed Enterprise Investment Scheme (SEIS), the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCTs) and it aims to ensure that focus is placed on genuinely high-risk investments to justify the generous tax reliefs available through these venture capital schemes

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Tags: SEIS risk to capital EIS Inferno Films Coconut Animated Island