SEIS + EIS Investment Schemes

As companies look to grow, external investment is often turned to by businesses through the provision of extra capital to fund growth plans.

However, many external investors are reluctant to invest in a business until they fully understand the consequences of doing so, which includes the taxation impact of the investment.

What is SEIS and EIS?
The Seed Enterprise Investment Scheme (“SEIS”) and the Enterprise Investment Scheme (“EIS”) are tax-efficient government-backed schemes which allow qualifying businesses to fundraise from investors who are tax-resident in the UK.

EIS allows an investor to subscribe for new shares in a qualifying company and to obtain income tax relief on the investment at 20%. If the shares are held for three years after the investment is made, any subsequent gain on them is not subject to Capital Gains Tax (CGT).

SEIS, meanwhile, is primarily targeted at start-ups meaning it is not available if the company has been carrying out the business activity for which inward investment is being sought for a period of more than two years. There are a number of criteria which a company has to meet to qualify for SEIS investment, and our corporate team can assist you in determining whether your business qualifies and can liaise with HM Revenue & Customs on your behalf to confirm your qualification to both schemes.

Help investing through EIS or SEIS
If you are seeking investment through the EIS or the SEIS route, our corporate team can guide you through the entire process. Our expert corporate team will support you in preparing all the documents you need in order to implement EIS or SEIS investment, which may include a subscription agreement, new Articles of Association and corporate ancillary documents.

Please contact a member of our corporate team for further help:

Yavan Brar: 07971 588 364
Matthew Lea: 0118 989 8155
Chris Gemson: 07799755934

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Herrington Carmichael LLP‘s corporate and commercial team is regarded as a ‘one-stop solution for legal advice‘, offering ‘versatile and wide expertise‘ toa range of clients in the region. Yavan Brar heads up the team, working with corporate specialists Mark Chapman and the ‘exceptional and committed‘ Alex Canham. Legal director Cesare McArdle, who focuses on commercial and construction matters is another well-regarded member of the team. Typical work includes multimillion-pound M&A, share sales and company reorganisations. The practice is primarily based in Farnborough, but the wider firm also has a presence in London, Ascot and Reading.

Legal 500, 2023

The benefits of SEIS + EIS Investment

The Enterprise Investment Scheme (“EIS”) and the Seed Enterprise Investment Scheme (“SEIS”) are tax-efficient government-backed schemes which allow qualifying businesses to fundraise from investors who are tax-resident in the UK.

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