Investment Illustrations

Cill Dara Bloodstock Limited gained assurance from HMRC to issue shares under the SEIS & EIS scheme on 21st September 2016.

The application was for the sole purpose of investment in trading of bloodstock.

Initially the company focus is on buying foals and selling them as yearlings. This is known as Pinhooking.

Our first foal purchases were in 2017 and sold in 2018. You will see from the results on the next page we achieved a 31% return on investment in our first year.

Company Qualifying Criteria

Max no. of staff250
Max. Assets Value£15m
Minimum Age of CompanyNone
Maximum Fund Raising£5m per annum

Personal Investment Criteria

Max. Annual Investment£2m
Max Shareholding30%
Min. Duration of Investment3 years
Income Tax Relief 30%
Income Tax Carry Back1 year
Capital Gains Tax0%
CGT Reinvestment ReliefNo
Capital Gain Tax Rate0%
Inheritance Tax0%
Loss Relief100%
Min Tax rate for total loss38.50

Future Value

EIS
Initial Investment£10,000
Income Tax Relief£3,000
Net Cost£7,000
Future Share Value£20,000
Tax Free Gain (£20,000 – £7,000)£13,000
Future Share ValueNIL
Net Cost£7,000
Loss Relief off highest tax rate (Assume 45%)£3,150
Loss after all credits£3,850