Share schemes summary and illustration

In this lesson

1. 0:00 Enterprise Investment Schemes overview
2. 1:06 Income tax relief and holding periods
3. 2:06 Capital gains and inheritance tax treatment
4. 4:07 Kim's investment scenario and options
5. 5:00 Stocks and Shares ISA analysis
6. 5:20 EIS suitability and tax benefits
7. 6:29 SEIS higher reliefs and considerations
8. 7:34 VCT lower risk with tax implications
9. 8:24 Recommended investment strategy for Kim

About this lesson

You'll explore the key eligibility rules, investment limits, and tax reliefs available under each scheme—including income tax relief rates, capital gains tax treatment, and holding period requirements. Through a worked example involving Kim's inheritance, you'll see how to compare all investment options systematically and make a recommendation that balances tax efficiency with her personal circumstances and risk tolerance. This is essential knowledge for Advanced Taxation (ATX), where share scheme questions carry significant marks. The key to scoring well is discussing all available options—direct shares, ISAs, EIS, SEIS, and VCTs—before reaching your conclusion. You'll learn how to relate the technical rules to a client's specific situation, showing examiners that you understand not just what the reliefs are, but when and why they matter. By mastering these schemes and their comparative advantages, you'll be able to tackle any investment planning question with confidence.

Duration: 10m