Loss relief for EIS and non-EIS Crowdcube investments

lionheart79

Hi all,

I made some modest EIS Crowdcube investments >5 years ago which are regrettably failing. I'd like to sense check EIS loss relief workings:

Company 1: Dissolved Dec 2023. £250 original investment; £75 income tax relief claimed in tax year of acquisition. EIS loss relief claimable now on remaining £175.

Company 2 - same values as #1 except its a NVC (negligible value claim) as its stuck in long-time liquidation and not formally dissolved. 

TOTAL £350 able to claim against INCOME as EIS Loss Relief

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I also invested via Crowdcube in two Non-EIS companies that are doomed. As non-EIS no loss relief can be set against income tax, but can you offset against capital gains?

Company 3: Spanish company in liquidation - not listed on an exchange. Is this a qualifying company for the purpose of share loss relief.

Company 4: easyProperty. This has gone through several rounds of management change, acquisitions, rebranding etc. My shares are now in an entity called Nutur and worth barely 5% of the original investment. Will this also be eligible for share loss relief, if as I believe I will be subject to disposal via mandatory buy-out?

many thanks