Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS)
Raising finance is one of the biggest challenges for growing companies and one of the biggest opportunities for investors.
The Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) were designed to connect the two, offering generous tax incentives that encourage investment in ambitious UK businesses.
Our tax specialists advise both investors and companies across Bath, Bristol, London, Taunton and Yeovil on structuring, qualifying and maximising the benefits of these schemes.
Enterprise Investment Scheme (EIS)
EIS helps established yet growing businesses raise capital by offering tax reliefs to investors in qualifying companies.
Our team can help you determine eligibility, manage compliance and structure investments to make full use of available reliefs, including:
- Income Tax relief of up to 30 per cent on qualifying investments
- Capital Gains Tax deferral when reinvesting gains into EIS shares
- Inheritance Tax exemptions after two years of ownership
To qualify, your company must be UK-based, operate a qualifying trade and not be in financial difficulty or receiving certain types of state aid.
Seed Enterprise Investment Scheme (SEIS)
SEIS is designed for early-stage businesses, offering even greater incentives to investors willing to take on higher risk. For start-ups, SEIS can provide a crucial lifeline of growth funding.
We support both companies and investors by:
- Ensuring start-ups meet SEIS eligibility criteria before seeking investment
- Assisting with HMRC advance assurance applications
- Structuring investments to maximise the 50 per cent Income Tax relief and potential Capital Gains Tax exemption available under SEIS
- Guiding businesses through the transition from SEIS to EIS once they grow beyond start-up stage
