Seed Enterprise Investment Scheme (SEIS)

SEIS is aimed at helping very small early-stage companies raise equity finance by offering the following tax reliefs to investors subscribing for shares:

  • 50% income tax relief (capped at £100,000);
  • Exemption from CGT if the shares are held for 3 years; and
  • Capital Gains Tax relief – a gain on another asset can be relieved.

Enterprise Investment Scheme (EIS)

EIS is designed to assist smaller high-risk trading companies to raise finance by offering the following tax reliefs to investors subscribing for shares:

  • 30% income tax relief (capped at £1,000,000);
  • Exemption from CGT if the shares are held for 3 years; and
  • Capital Gains Tax deferral relief – a gain on another asset can be deferred.

In order to qualify for the relief both the investor and the company must meet certain criteria. We have experience of assisting companies to obtain advance assurance from HM Revenue and Customs that they meet the company requirements, to offer potential investors certainty that they will obtain the above tax reliefs. We also advise investors as to how to structure the investment to maximise the relief and complete all necessary paperwork to secure the tax relief for the investors.

Crowthers offer a range of Corporate Tax Services. Please visit our services page for further details.