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


Articles from this Author

Contact Business Service Partners

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


We have a new opportunity in our Milton Keynes office for an Audit Apprentice click on the link to apply……

Mercer & Hole is proud to be part of the world’s fastest growing accounting alliance…



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

Click here to follow us on LinkedIn