We are always looking for new members to join the oldest business angel syndicate in Scotland. Our members are people who are interested in investing in early stage technology and life sciences companies which are based in Scotland.

As well as financial investment, a number of our members contribute their time and expertise in support of our companies, if they have relevant industry experience and contacts.

Unless otherwise stated, all financial investments are made under the terms of the Enterprise Investment Scheme which provides significant tax advantages to investors. The tax benefits of EIS under current legislation are:

Income tax relief at 30%

No capital gains tax on gains made by the syndicate

Full inheritance tax relief (after two years)

Capital gains tax deferral relief

Loss relief up to 45% of net investment after income tax relief of 30%, representing total tax reliefs of 61.5% of the original investment. Losses of individual investments are not netted against gains in the portfolio

Please note, EIS investments must be held for 3 years to achieve all 5 tax benefits.