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
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