London: +44 (0)20 7236 2601
St Albans: +44 (0)1727 869141
Rickmansworth: +44 (0) 1923 771010
Milton Keynes: +44 (0)1908 605552

Seed Enterprise Investment Scheme (SEIS)

SEIS was introduced for 2012/13 as a version of EIS for small start-up businesses – it offered income tax relief at 50%, a potential exemption from tax on gains on exit after 3 years and – initially for 2012/13 only – the ability to defer gains against the cost of SEIS shares and have that gain also become exempt after three years.  The cessation of the capital gains tax deferral did make the relief potentially less attractive after 5 April and the Chancellor’s announcement that this will be extended is welcome news.

 

 

Date: 20th March, 2013
Author: Cathy Corns

SHARE THIS

Articles from this Author

Contact Business Service Partners

Choose from the drop down menu below to select a Partner to contact.

Tweet

Michael Lapham shortlisted in the Money Management Financial Planner Awards 2017 bit.ly/2fL8VXBtwitter.com/i/web/status/8…

#Farming trading as a #partnership potential #tax pitfalls and tips @mercerhole Phil Fenn insight shar.es/1SHZhc @accountancylive

Follow

LinkedIn

For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole

Click here to follow us on LinkedIn