Investors can defer a capital gain so that the capital gains tax is not yet payable, providing the underlying shares are issued between 12 months before, and three years after the gain occurred.
When investing through EIS, investors can defer a capital gain so that the capital gains tax is not yet payable, providing the underlying shares are issued between 12 months before, and three years after the gain occurred. The gain can be deferred by investing through EIS, but the gain does come back into charge and become payable once the shares are disposed of.
However, if the gain is again invested into an another qualifying company, that gain can be deferred yet again. There is actually no limit as to how much capital gain, or how long a gain can be deferred for, and the capital gain disappears upon death of the investor.