Renewable Energy

RENEWABLE ENERGY INVESTMENTS

Individual Investments

FIM has advised individual investors on the acquisition, construction and management of renewable projects.

Such investments may require minimum equity of £3 million to £5 million.

FIM would be pleased to discuss direct investment for an individual or group of investors.

EIS Investments

FIM has structured investments under the Enterprise Investment Scheme (EIS) subject to a minimum investment of £50,000.

Under the EIS, investors applying for shares in a company with a qualifying trade:-

  1. Benefit from income tax relief on up to £500,000 of income per annum at a fixed rate of 20%. Up to the full sum invested may be carried back for tax relief to apply in the previous year, i.e. for an investment made in 2010/11, relief could be claimed either on the investor’s 2010/11 income tax liability or carried back to be claimed on the investor’s 2009/10 income tax liability, subject to the annual limit of £500,000.
  2. Unlimited capital gains tax deferral relief is available where the capital gain is invested in an EIS qualifying company. The capital gains tax so deferred would come back into charge at the date of realisation of the EIS qualifying shares.
  3. Capital gains tax exemption is available on the realisation of the EIS qualifying shares.
  4. 100% relief of inheritance tax, once the shares have been held for two years.

For further details please telephone FIM on 01451 844655 or email fim@fimltd.co.uk