Further Clarification on SEIS

15 February 2012

Further to the presentation at the BBAA Winter Investment Workshop by Kathryn Robertson (HMRC) on Thursday 26th January, we have had clarification on the £100,000 Individual Investor Limit for the Seed Enterprise Investment Scheme:

The £100,000 is an annual limit. If an investor doesn’t use the relief in 2012/13 he gets a fresh £100,000 limit in 2013/14, which will attract 50% relief.

If you wish to view the presentation by Kathryn, please click HERE.