If you are looking for investment opportunities, have you considered the Enterprise Investment Scheme (EIS), which offers income tax relief of 30 per cent as well as capital gains tax relief? An even more generous tax break is available for investment in A qualifying Seed EIS company where income tax relief at 50 per cent is available, together with a capital gains tax exemption on disposal and the ability to shelter 50% of your capital gains in 2013/14. A 30% income tax break is also available by investing in a Venture Capital Trust.