EIS & SEIS

EIS & SEIS

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SEED AND EIS TAX BENEFITS FOR QUALIFIED INVESTORS.

The Enterprise Investment Scheme (EIS) and more recently the Seed SEIS offers exceptional tax benefits to UK investors who invest in qualifying companies. These benefits include:

  • Income tax relief on your investment.
  • Capital gains tax exemption.
  • CGT deferral relief or CGT reinvestment relief.
  • Loss relief.
  • Business relief.

As a qualifying investment has both loss relief and income tax relief this reduces the risk exposure on any investment. Whilst income tax relief and capital gains tax benefits potentially increase an investment’s real return. As a result, a qualifying investment can be far more attractive to an investor.

eis
30% Initial Income Tax Relief

Effective net cash outlay of 70p in the £

CGT Freedom

No Capital Gains Tax fo pay on any EIS
gains after 3 years

CGT Deferral Relief

Potential unlimited indefinate deferral
of an existing CGT bill

Loss Relief

Maximum exposure of 38.5p in the £
for a 45% Income Tax payer

seis
50% Initial Income Tax Relief

Effective net cash outlay of 50p in the £

CGT Freedom

No Capital Gains Tax fo pay on any SEIS
gains after 3 years

CGT Reinvestment Relief

Potential exemption of an existing CGT bill
on 50% of the gain, to the extent reinvested

Loss Relief

Maximum exposure of 27.5p in the for
a 45% Income Tax payer (or 13.5% if CGT
Reinvestment Relief claimed)