LJHMRC Jones

Thanks for this, however it makes no reference to EIS. Does that mean that the EIS eligibility of the acquiring company makes no difference?

I hold shares in Company A. The value of these shares is down 90% from my investment value. The shares I bought were EIS qualifying. If Company A is acquired / enters into a merger with Company B, whereby Company B acquires my shares in Company A, for shares in Company B, does this constitute a loss crystallisation event on which I may be able to claim tax relief? Does it make a difference if Company B is also EIS qualifying?