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EIS and Seed EIS

Creative Industries & Tax Reliefs; TV, Film, Video Games & Theatre

Creative Industries Tax Reliefs; Video Games, Film, TV & Theatre, Museum & Galleries With 2019 set to be another big year for films, video games and television with highly anticipated new releases and box office records to be broken, the creative industries are pushing itself to new heights. Recognising the 

An overview of the Enterprise Investment Scheme

The Enterprise Investment Scheme has proved a valuable tax relief both for those entitled to the relief on their investment and the improved attractiveness afforded to qualifying companies in generating equity investments. The EIS forms part of a number of tax relieved schemes under the heading of venture capitalism. Other 

EIS & SEIS Schemes – A Gatekeeper named Risk

A new principles-based test has been introduced by the Finance Act 2018 which imposes a ‘risk-to-capital’ gateway condition. The condition is designed to ensure that the schemes focus investment in companies with genuine intentions for long-term growth and development, as opposed to companies which exploit the schemes by participating in 

Venture Capital Tax Reliefs: Everything Ventured, Everything Gained?

Background – venture capital tax reliefs The Chancellor really set his stall out in terms of where he, and presumably the Government, see future economic growth. In the middle of quite a gloomy outlook for the economy and attempts to broaden the tax base generally, Phillip Hammond announced a relative 

Top Ten Types of Tax Structures

Introduction – top ten types of tax structures The UK has a myriad of different types of tax structures. These are invariably taxed in different ways meaning it may be more tax efficient to enter into a commercial transaction or an investment through a particular entity. In addition, there are various 

EIS and SEIS investors benefit from £525 million of income tax relief

Background Individuals investing in start-ups companies and SME (SMEs) through the through EIS and SEIS initiatives are set to benefit from £525 million in tax relief for the 2014/15 tax year says Enterprise Tax Centre’s (ETC) Richard Cunningham. ETC state that this a substantial increase from previous years and shows 

Budget 2015: Changes to SEIS, EIS and VCT rules

Following consultation, the Government will be introducing revisions to the company conditions for SEIS, EIS and VCT companies. In addition, there will be a cap on total investments to be received under these schemes.   The measures are being introduced in line with the new EU State Aid rules and 

A nation of Angels?

No, we haven’t gone all religious on you. This was the title of a report published at the end of last month, assessing the impact of angel investing across the UK.   The report was commissioned by UK Business Angels Association (UKBAA) in association with the Centre for Entrepreneurs (CFE) and 

Seed Enterprise Investment Scheme (SEIS) raises £80m for small businesses

Start-ups and small businesses have raised over £80million of funding via the Government’s SEIS scheme. SEIS is a relatively new kid on the block and provides attractive tax benefits for investors putting their money in to qualifying Companies as long as certain conditions apply. Figures released show that 1,120 small businesses 

Venture Capital Schemes: Autumn Statement 2014

Following on from earlier announcements, companies that have benefit to a material extent from renewable energy subsidies will be excluded from the qualifying criteria under: the Enterprise Investment Scheme (EIS); Seed Enterprise Investment Scheme (SEIS); and Venture Capital Trusts (VCTs) regimes. For all of the above, this is effective from