SEIS is one of the schemes which is designed to help small or medium-sized companies. This Venture capital scheme is designed to attract investment. They offer tax reliefs to individuals who buy and hold new shares, bonds, or assets for a specific period. \u00a0This helps the small business to have the fund from the investor and use it to grow the business.<\/p>\n
Any business can receive a maximum of \u00a3150,000 through\u00a0SEIS\u00a0investments. This will:<\/p>\n
There are certain conditions that must be met to qualify for SEIS Shares and the condition are:<\/p>\n
Your company and any of its subsidiaries must:<\/p>\n
Tax reliefs will be withheld or withdrawn, from your investors if you do not follow the rules for at least 3 years after the investment is made.<\/p>\n
What are the Qualifying trades?<\/strong><\/p>\n Most trades will qualify, including any research and development which will lead to a qualifying trade. However, your company may not qualify if more than 20% of your trade includes things like:<\/p>\n Type of Share<\/strong><\/p>\n The shares you issue must be paid up in full, in cash, when they\u2019re issued. Your company should have a way to accept payment before shares are issued.<\/p>\n Your shares for SEIS investments must be full-risk ordinary shares which:<\/p>\n The shares you issue can have limited preferential rights to dividends. However, the rights to receive dividends cannot be allowed to accumulate or allow the dividend to be varied.<\/p>\n When you issue the shares there cannot be an arrangement:<\/p>\n Relief <\/strong><\/p>\n Seed Enterprise Investment Scheme (SEIS), encourages investment in qualifying new seed-stage companies by providing individuals with income tax relief at a rate of 50% on the value of the investment. You can only invest up to a maximum of \u00a3100,000 into SEIS qualifying companies in each tax year.<\/p>\n In addition to this, investors can also benefit from CGT reliefs within SEIS. Reinvestment relief allows individuals to reinvest any chargeable gains from the disposal of any asset into SEIS shares. This allows for the deferral of CGT which will crystallize on the disposal of SEIS shares. Individuals are then also able to treat up to 50% of the chargeable gain as totally exempt from CGT and the remainder crystallizes on the disposal of the SEIS shares.<\/p>\n As long as SEIS shares are held for at least 3 years, you will not have to pay CGT on the disposal of SEIS shares. If you make a loss on the disposal, you can set this against your chargeable gains or income.<\/p>\n Other types of venture capital<\/strong><\/p>\n There is other venture capital such as :<\/p>\n The maximum amount you can raise in the lifetime of your company for:<\/p>\n The following table summarised the benefit for an investor<\/strong><\/p>\n <\/p>\n Get in touch with our team today to find out more.At Outsourced ACC, we helped many businesses in order to undergo the whole process. If your company is either a start-up or has been there for a few years and seeking investment to grow, we can help you to structure the plan, so that it attracts more investment. Few of our client has made substantial growth in their business through these.How can we help<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" SEIS is one of the schemes which is designed to help small or medium-sized companies. This Venture capital scheme is designed to attract investment. They offer tax reliefs to individuals who buy and hold new shares, bonds, or assets for a specific period. \u00a0This helps the small business to have the fund from the investor […]<\/p>\n","protected":false},"author":12312400,"featured_media":26327,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[19,495,494],"tags":[62,523],"_links":{"self":[{"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/posts\/26322"}],"collection":[{"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/users\/12312400"}],"replies":[{"embeddable":true,"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/comments?post=26322"}],"version-history":[{"count":5,"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/posts\/26322\/revisions"}],"predecessor-version":[{"id":26337,"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/posts\/26322\/revisions\/26337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/media\/26327"}],"wp:attachment":[{"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/media?parent=26322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/categories?post=26322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.outsourcedacc.co.uk\/wp-json\/wp\/v2\/tags?post=26322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
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\n <\/td>\n EIS<\/td>\n VCT<\/td>\n SEIS<\/td>\n<\/tr>\n \n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n Eligibility<\/td>\n No more than \u00a3 15 million in Gross Assets<\/td>\n No more than \u00a3 15 million in Gross Assets<\/td>\n No more than \u00a3 200,000 in Gross Assets<\/td>\n<\/tr>\n \n Less than 250 Employees<\/td>\n Less than 250 Employees<\/td>\n Less than 25 Employees<\/td>\n<\/tr>\n \n No more than 7 years since first Commercial Sale<\/td>\n No more than 7 years since first Commercial Sale<\/td>\n No more than 3 years since first Commercial Sale<\/td>\n<\/tr>\n \n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n Maximum Investment<\/td>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2,000,000<\/td>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 200,000<\/td>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 150,000<\/td>\n<\/tr>\n \n Tax Relief<\/td>\n 30%<\/td>\n 30%<\/td>\n 50%<\/td>\n<\/tr>\n \n Holding Period<\/td>\n 3 Years<\/td>\n 5 Years<\/td>\n 3 Years<\/td>\n<\/tr>\n \n One year Carry back<\/td>\n Yes<\/td>\n No<\/td>\n Yes<\/td>\n<\/tr>\n \n Dividends<\/td>\n Taxable<\/td>\n Taxable<\/td>\n Taxable<\/td>\n<\/tr>\n \n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n Capital Gains tax<\/td>\n Gains excempt after 3 years<\/td>\n Gains exempt<\/td>\n Gains excempt after 3 years<\/td>\n<\/tr>\n \n Capital gains tax deferral Relief<\/td>\n Yes<\/td>\n No<\/td>\n No<\/td>\n<\/tr>\n \n Capital gains tax holiday<\/td>\n No<\/td>\n No<\/td>\n Yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n