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The Enterprise Investment Scheme (EIS) and Seed Enterprise
Investment Scheme (SEIS) are UK government schemes designed to help smaller
higher-risk trading companies raise finance by offering a range of tax relief
to investors who purchase new shares in those companies. Where a business is listed
as 'EIS' or 'SEIS' on Simple Crowdfunding, this tax relief will be available to
Benefits of EIS
You can claim up to 30% income tax relief on investments up
to £1 million per tax year
Any gain is Capital Gains Tax (CGT) free if the shares are
held for at least three years
If the shares are disposed of at a loss (for example, if the
company enters insolvent liquidation) you can elect that the amount of loss,
less income tax relief, be set against any income tax of the year in which they
were disposed of, or, on income of the previous year
Payment of CGT can be deferred when the gain is invested in
shares of an EIS qualifying company
Benefits of SEIS
You can claim income tax relief of 50% on investments up to
£100,000 per tax year
Certain CGT benefits depending on which tax year the
investment was made.
Restrictions The availability of any tax relief, including EIS and SEIS,
depends on the individual circumstances of each investor and the company
concerned, and may be subject to change.
You need to be a UK taxpayer in order to claim SEIS or EIS relief and
you will not be eligible for SEIS or EIS tax relief if you are connected with
SEIS and EIS is not generally available for property development
Speak to your tax advisor or contact HMRC and
search EIS to find out more.
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