Autumn Statement 2025 | Expert Insights
Response on Business Tax
EIS: A Major Boost to Investment Capacity The EIS changes are even more dramatic. From April 2026:
The annual investment limit will rise to £10 million, and £20 million for Knowledge-Intensive Companies The lifetime company limit will double to £24 million (or £40 million for KICs) The gross assets test will increase to £30 million pre- investment and £35 million post-investment This tenfold increase for many companies signals a clear Government intention to support early-stage and high-growth businesses through private investment rather than public subsidy.
Nick Wright
Director Jerroms Miller Specialist Tax
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