Policy paper

Making the Seed Enterprise Investment Scheme and the Capital Gains Tax reinvestment relief permanent

This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.

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Details

This measure makes permanent the tax-advantaged Seed Enterprise Investment Scheme (SEIS) and the associated Capital Gains Tax (CGT) relief for re-investing chargeable gains in SEIS shares.

Making SEIS and SEIS CGT reinvestment relief permanent provides more certainty for early stage companies raising equity, and individuals investing in such companies.

Published 19 March 2014