The Enterprise Investment Scheme: What tax reliefs are available?
In his latest article, experienced Corporate & Commercial Solicitor Paul Longland answers your questions on EIS tax relief.
1. Introduction
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The User Agreement forms our entire agreement with you in respect of the use of the Site and supersedes any prior agreement or arrangement with you in respect of the Site. If you are using the Site on behalf of a company, the User Agreement shall be between us and that company and accordingly unless the context otherwise requires, references to "you" and "your" in the User Agreement shall include reference to that company.
2. Availability of the Site
We will endeavour to ensure that the Site is available 24 hours per day without any interruptions. However, we reserve the right to make the Site unavailable at any time or to restrict access to parts of the, or the entire, Site without notice. The Site is a general information service and we make no representations as to its accuracy or completeness.
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The Site is designed for your personal, non-commercial use and you must not use it in any way other than to obtain information about our firm, contact us via our ‘Contact Us’ page, or make payment of invoices. Except as permitted under applicable law, you must not use, copy, translate, publish, licence or sell any contents of the Site or any materials or information in the Site or the structure, overall style and program code of the Site without our consent.
4. Your Contributions
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By breaching this provision, you would commit a criminal offence under the Computer Misuse Act 1990. We will report any such breach to the relevant law enforcement authorities and we will co-operate with those authorities by disclosing your identity to them. In the event of such a breach, your right to use the Site will cease immediately.
We will not be liable for any loss or damage caused by a distributed denial-of-service attack, viruses or other technologically harmful material that may infect your computer equipment, computer programs, data or other proprietary material due to your use of the Site or to your downloading of any material posted on it, or on any website linked to it.
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The Site, its style and structure, and the materials and information on the Site are protected by copyright and other intellectual property rights, and may not be used by you except as expressly provided in this User Agreement. The authors of the documents in the Site assert their moral rights.
9. Our Liability
Since a substantial part of the Site is both free and available to all, it is a condition that your use of the Site is at your own risk. We shall not be liable to you or in breach of this User Agreement for any delay or failure to perform any obligation if the delay or failure is due to a cause beyond our reasonable control including, without limitation, the blocking or restricting of information to and/or from our network.
Except as expressly provided in this User Agreement, we disclaim any further representations, warranties, conditions or other terms, express or implied, by statute, collaterally or otherwise, including but not limited to implied warranties, conditions or other terms of satisfactory quality, fitness for a particular purpose or reasonable care and skill.
Save as provided below, and as far as it is permitted by law, we disclaim all and will not be liable in contract, tort (including, without limitation, negligence) or otherwise arising in connection with this User Agreement or the Site for: (i) consequential, indirect or special loss or damage; or (ii) any loss of goodwill or reputation; or (iii) any economic losses (including loss of revenues, profits, contracts, business or anticipated savings), in each case, even if we have been advised of the possibility of such loss or damage and howsoever incurred. Our maximum liability to you in contract, tort (including, without limitation, negligence) or otherwise arising in connection with this User Agreement or the Site shall be limited to £50. Notwithstanding any other provision of this User Agreement, we will be liable to you without limit for any death or personal injury caused by our negligence and to the extent that liability arises under Part 1 or section 41 of the Consumer Protection Act 1987 and for liability arising from statements made fraudulently by us.
10. Reliance on information posted
Commentary and other materials posted on the Site are not intended to amount to advice on which reliance should be placed. We therefore disclaim all liability and responsibility arising from any reliance placed on such materials by any visitor to the Site, or by anyone who may be informed of any of its contents.
11. Small Print
Either of us may terminate this User Agreement at any time. You may not transfer any of your rights or delegate any of your obligations under this User Agreement without our prior written consent. If we fail to enforce any provision of this User Agreement, that failure will not preclude us from enforcing either that provision (or any similar provision) on a later occasion. Nothing in this User Agreement shall confer on any third party any benefit or the right to enforce any term of the User Agreement. This User Agreement is governed by English law and any dispute connected with it is subject to the exclusive jurisdiction of the English courts. Nothing in this User Agreement affects your statutory rights as a consumer.
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