SEIS and EIS: Time for reflection

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From 6 April 2012, the Seed Enterprise Investment Scheme (SEIS) was introduced enabling certain individual investors to benefit from generous tax reliefs for investing into start up companies. At the same time, significant changes were introduced to the Enterprise Investment Scheme (EIS) allowing certain individual investors to invest more money into larger (more established) companies thereby enabling them to access more in the way of tax relief.

Now that a number of months have passed since the introduction of SEIS and the EIS changes were introduced, it seems appropriate to highlight the issues and questions which are commonly arising in respect of SEIS and the effect of the EIS changes.

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