After more than 20 years, Small and Medium Enterprises (SME) such as Threedeemee still have considerable difficulties” in raising relatively small amounts of capital to support early stage businesses  from traditional lenders such as banks.
Therefore the HMRC Enterprise Investment Scheme (EIS) is designed to help smaller “higher-risk companies” raise finance by offering some of the worlds best tax relief for investors who invest in new shares in such companies and is intended to reduce the risk to any UK Tax payer who invests.

For full information please go to EIS HMRC