Under the Seed Enterprise Investment Scheme (SEIS) new companies can raise seed capital. It provides 50% tax relief for investors investing in start-up companies, with a generous Capital Gains break also.

The Enterprise Investment Scheme (EIS) provides tax incentives in the form of a variety of tax reliefs to investors who invest in smaller, unquoted, trading companies.

See Our SEIS & EIS pages for details of both the above reliefs, relevant case law and planning points.