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.
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