Venture capital schemes — the Seed Enterprise Investment Scheme

The Enterprise Investment Scheme (EIS) and the more recent Seed Enterprise Investment Scheme (SEIS) offer a number of generous tax incentives to individuals investing in certain qualifying trading companies. The Enterprise Investment Scheme is targeted at small and medium-sized trading companies, whereas the Seed Enterprise Investment Scheme offers tax incentives for investment into so-called ‘seed stage’ trading companies. In both cases, the policy objective of the legislation is to encourage equity investment into higher-risk trading companies that might otherwise struggle to raise capital through conventional bank finance.

As of 6 April 2012, the government introduced the SEIS aimed at incentivising investment into so-called ‘seed stage’ companies.

SEIS operates in a similar manner to EIS, providing income tax and capital gains tax reliefs for individual investors who subscribe in cash for qualifying shares in qualifying companies…

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