GNT 37: Seed Enterprise Investment Scheme Essentials

The Seed Enterprise Investment Scheme (‘SEIS’) is designed to help small, very early-stage companies to raise equity finance by offering a range of tax reliefs to individual investors who purchase new shares in those companies.

The scheme is complementary to the Enterprise Investment Scheme (‘EIS’) and offers tax relief at a higher rate than that offered by the existing EIS. This Guidance Note provides a high level overview of the SEIS drawing out the most prevalent points of interest and concern for companies in the life sciences sector.

This content is restricted to members. To view this content please register or login below to view this content.

Sign-Up For Free

Sign-up to receive up-to-date information and advice on tax developments within your industry.

Sign-up for free