With the publication of the Finance Bill last week, investors and small companies got confirmation on changes to the Employment Investment Incentive Scheme (EIIS) announced in the budget a week earlier.
The EIIS, a tax relief incentive scheme that replaced the Business Expansion Scheme (BES), allows individual investors to obtain income tax relief on investments in qualifying companies up to a maximum of €150,000 per annum.
Budget 2015 announced that the amount a company could...
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