Tax efficient investing under the Seed Enterprise Investment Scheme and the Enterprise Investment Scheme

This note provides a summary of the tax reliefs which can be obtained by individual investors under SEIS (targeted at small investments in start-up companies) and EIS (allowing for larger sums to be invested, typically in start-up or early-stage companies).

We also include a checklist of some of the key conditions to be satisfied in order to secure such reliefs. This is designed to help the initial process of identifying whether SEIS or EIS reliefs may be available to investors.

Detailed tax advice should be sought before any decisions are taken based on the expected availability of SEIS or EIS reliefs. The note is based on the law in force on 6 April 2018.

To download this note, please click here.