Illustration - sale of EIS shares
You'll learn how EIS relief withdrawal works when shares are sold, and why the three-year holding period is critical. This illustration walks you through three sale scenarios at different prices and timings, showing you exactly when relief is withdrawn in full, partially, or not at all—and how the rules differ for
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In this lesson
- 0:00 EIS relief and three-year holding requirement
- 1:02 Arm's length sales within three years
- 1:50 Losses and partial relief withdrawal
- 2:32 Sales after three years hold period
- 2:48 Non-arm's length transactions and relief rules
About this lesson
arm's length versus non-arm's length sales. Understanding these conditions is essential for Tax (TX) and Advanced Taxation (ATX) papers, where EIS relief calculations frequently appear in exam questions. By the end, you'll be confident applying the withdrawal rules to any sale scenario.
Duration: 3m
Transcript
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