To make their investment more tax-efficient, investors may be able to take advantage of the generous tax breaks which are available under either the Enterprise Investment Scheme (“EIS”) or the Seed Enterprise Investment Scheme (“SEIS”). Here are links to HMRC’s website summarizing the EIS and SEIS regimes: http://www.hmrc.gov.uk/eis/index.htm and http://www.hmrc.gov.uk/seedeis
Pre-clearance for EIS/SEIS can be given by HMRC to give reassurance to the investor that his or her investment will qualify. We recommend that any person seeking guidance on EIS or SEIS should speak to a tax adviser with experience in this area.
Read our briefing note on how to run an early stage seed investmentDownload
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