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John M Taylor & Co | Accountants Paisley/Taxation/Vat Returns/Business Start Ups/Sage/Payroll/Bookkeeping

A Guide to the SEED Enterprise Investment Scheme

The Enterprise Investment Scheme (EIS) has been in place for a number of years and provides tax relief for individuals prepared to invest in new and growing companies. Investors can obtain generous income tax and capital gains tax reliefs for their investment and companies can use the relief to attract additional investment to develop their business. 

A junior version of EIS known as Seed Enterprise Investment Scheme (SEIS) was introduced from 6 April 2012.

HMRC have issued guidance for both companies and investors on the operation of SEIS. 

We have also published an article on this topic, available from

Please do contact us if you would like advice on SEIS or EIS.

Internet link: HMRC SEIS guidance

Posted - 18/10/2012

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