Tax Schemes - EIS / SEIS

Enterprise Investment Scheme

The Enterprise Investment Scheme (EIS) is designed to encourage investments in small unquoted companies carrying on a qualifying trade through providing Angels with tax relief. Investment in companies that are not listed on a stock exchange often carries a high risk. The tax reliefs available offer some compensation for that risk. The EIS offers both income tax and capital gains tax relief to investors who subscribe for eligible shares in qualifying companies.

Link to HMRC

Seed Enterprise Investment Scheme

Following the announcement in the Autumn Statement, the Government has introduced in the Finance Bill 2012 the new Seed Enterprise Investment Scheme (“SEIS”) from 6 April 2012.  The SEIS has a number of similarities to the EIS, but is aimed at smaller, early stage companies carrying on, or preparing to carry on, a new business in a qualifying trade.

Link to HMRC