Seed Enterprise Investment Scheme (SEIS)

A practice note summarising the Seed Enterprise Investment Scheme (SEIS), which gives tax relief to individuals for certain investments in small unquoted trading companies.

NOTE: This resource is being reviewed in light of the Spring 2017 Budget. For more information, see Legal update, Spring 2017 Budget: key business tax announcements.

Practical Law Tax and James Meakin, Charles Russell Speechlys

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