Capital Reduction & Impact on EIS Shares

Capital Reduction & Impact on EIS Shares

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I have a client who has trading for over 3 years but is now closing. No issues with solvency. They have asked if they can do a share capital reduction to return capital to shareholders, to bring the share capital to small amount and then go down a normal strike off route rather than a voluntary liquidation.

Would this effect the original tax relief claimed by each shareholder on the issue of the EIS shares?

Thanks

Sarah

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