Tag Archive: capital gains tax
IHT and EIS / SEIS Tax Breaks
Here at Key Business Consultants, we help our clients save tax by demonstrating the many benefits of investing in small, unlisted companies using the Seed Enterprise Investment Scheme (SEIS) or Enterprise Investment Scheme (EIS). A taxpayer investing in the SEIS can benefit from Income Tax relief. It is worth 50% of the amount invested in… View Article
What is the New Investors’ Relief?
In the 2016 Budget, the Chancellor announced the extension of Entrepreneurs’ Relief. It now applies to external investors in unlisted trading companies (or holding companies of trading groups). This new relief, known as Investors’ Relief, applies a 10% rate of CGT on the disposal of ordinary shares. The shares must be in an unlisted trading… View Article
What is EIS?
While the SEIS has many advantages, its significance for investors is limited by the riskier profile of this type of investment as well as the maximum amount that wealthier investors can put into the scheme. The SEIS is often the first scheme that companies will use to raise investment and is often followed by the… View Article
Tax Avoidance and Withdrawal of EIS Tax Reliefs
The Seed Enterprise Investment Scheme (SEIS) was launched by the government to drive investment in the early development of high potential growth businesses. Used properly, the scheme is a highly tax-efficient way of investing in new companies. However, the generous terms of the scheme also appeal to taxpayers looking to exploit the scheme for tax… View Article
CGT Reliefs For The Investor
Capital Gains Tax Reliefs In addition to the stated income tax reliefs for investing in an SEIS, there are Capital Gains Tax (CGT) reliefs which for some taxpayers can be even more valuable. What is commonly referred to as the gold standard in CGT relief is entrepreneurs’ relief. Where entrepreneurs’ relief is available CGT of… View Article