Case Study – High Earner Hitting Pension Limits Using EIS

David is 48, a senior executive earning £250,000 in the 2025/26 tax year. His income means his personal allowance has been fully withdrawn, and he has already maximised his pension contributions, leaving limited options for further tax-efficient planning.

During the same tax year, David sold an investment property, realising a £150,000 chargeable capital gain. Alongside reducing his income tax bill, he is also conscious of planning ahead for inheritance tax efficiency.

Why Download the Case Study?

If you’re considering EIS as part of a broader tax-planning strategy for high earners who have reached pension limits, this case study provides essential clarity.

Inside, you’ll find:

• A full breakdown of David’s income tax and capital gains tax position before EIS

• How a £200,000 EIS investment generates £60,000 of income tax relief

• How CGT deferral relief postpones a £36,000 capital gains tax liability

• How EIS can contribute to inheritance tax planning through Business Relief

• Why EIS is often considered once pensions and other allowances are fully utilised

• How multiple EIS reliefs can operate simultaneously

• The realistic risks, timelines and liquidity constraints investors must understand

This is a practical, numbers-led guide designed to support informed decision-making for complex tax scenarios.

A Practical Guide to EIS in the Real World

This case study is provided for illustrative and informational purposes only and does not constitute financial, tax or investment advice.

It offers a transparent, worked example of how EIS can be used as part of a long-term, tax-efficient investment strategy, particularly for additional-rate taxpayers facing pension restrictions, when used appropriately and with full awareness of the risks involved.

Download the case study to explore David’s tax position in detail and understand how EIS works in practice.