This Tax Bite is a reminder of the welcome increases in EIS limits announced in the Autumn Budget, which took effect from 6 April 2026. From this date, the investment limits for EIS have roughly doubled, bringing larger and more mature businesses into the scheme and allowing qualifying companies to raise significantly more tax-advantaged capital. The EIS annual and lifetime investment limits and...
Read moreEIS deferral relief/SEIS reinvestment relief: often forgotten The Enterprise Investment Scheme (EIS) is a UK venture capital scheme renowned for the generous tax reliefs it offers investors when investing in private companies. Along with its related relief (SEIS, for smaller start-up companies,) it provides income tax relief on the amount invested and a CGT free exit if all the conditions are met...
Read moreSEIS/EIS remains a very powerful tool for attracting investors and de-risking their investment to an extent. SEIS offers a 50% relief and EIS offers a 30% relief - this means that an amount equal to 50%/30% (as applicable) of the amount invested can be set against the investor’s income tax bill. If the investment is not successful and losses are made, the losses (less any relief claimed) can be...
Read moreThe Government has announced further details of the Future Fund which opens today. It is disappointing news for companies and investors who were hoping that the matched investment could be through SEIS/EIS share subscriptions. It has been confirmed that the scheme will only apply to match convertible loans made by investors which of course means that SEIS/EIS share subscriptions will not qualify...
Read moreParisi Tax is a specialist tax law firm. Our clients benefit from having on-demand access to a wealth of tax knowledge and deal expertise.
Services