HM Revenue and Customs appointed public and corporate economic consultants to carry out research on the Seed Enterprise Investment Scheme (SEIS). The primary aims were to assess a series of linked issues.
In summary, and reflecting the tender brief, they were:
- the early operation and implementation of SEIS
- the accessibility of the scheme
- the awareness of SEIS
- how it was communicated to potential users
- investment behaviour and whether businesses had sought alternative funding
- the links between the SEIS enterprises, investors, and agents when they applied for SEIS
The research also sought to explore the aims of participants when they applied for SEIS and the impact of SEIS on enterprises and investors.