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…

If you are registered and logged in to the site, click on the link below to read the rest of the Taylor Wessing briefing. If not, please register or sign in with your details below. 

Briefings from Taylor Wessing

View more briefings from Taylor Wessing

Analysis from The Lawyer

  • singapore orchid

    Singapore: Cash course

    The city-state is working hard to become a global wealth management hub, and law firms are gearing up for a prosperous new world

  • Money 317

    Crunch boom

    Financial disputes are starting to dominate the English courts as the long-awaited fallout from the downturn finally comes to town

View more analysis from The Lawyer

Overview

5 New Street Square
London
EC4A 3TW
UK
http://www.taylorwessing.com

Turnover (£m): 228.00
No. of Lawyers: 860
No. of Lawyers (Asia Pacific): 79
Offices (Asia Pacific): 3

Jobs