http://www.techcelerate.venturesThe government support offered by both the Seed Enterprise Investment Scheme (“Seed EIS”) and the Enterprise Investment Scheme (“EIS”) provide start-ups with an excellent method to attract much needed seed capital in order to start the company. In particular, the Seed EIS offers a start-up company the ability to raise up to £150,000 from investors in a very tax efficient manner. The Seed EIS is one of the most promising ways a company can raise seed capital we have seen for a long time. #Techcelerate #Investment
www.SapphireCapitalPartners.co.uk
Phone: 0870 734 8912 | e-mail: info@sapphirecapitalpartners.co.uk
THE SAPPHIRE GUIDE TO
SEED
ENTERPRISE
INVESTMENT
SCHEMES
Everything an entrepreneur needs to know about the
Seed Enterprise Investment Scheme
www.SapphireCapitalPartners.co.uk
Phone: 0870 734 8912 | e-mail: info@sapphirecapitalpartners.co.uk
1.
Introduction // 3
2. What is a Seed EIS? // 4
3. Why do investors like Seed EIS? // 5
4.
Income tax relief // 6
5. Capital gains tax relief (1) // 7
6. Capital gains tax relief (2) // 8
7.
Inheritance tax relief // 9
8. Meet the author // 10
9. Example clients // 11
10. Our services // 14
Table of contents
www.SapphireCapitalPartners.co.uk
Phone: 0870 734 8912 | e-mail: info@sapphirecapitalpartners.co.uk
Introduction
There has never been a better time to start a new company in the UK. The
government support offered by both the Seed Enterprise Investment Scheme ("Seed
EIS") and the Enterprise Investment Scheme ("EIS") provide start-ups with an excellent
method to attract much needed seed capital in order to start the company. In
particular, the Seed EIS offers a start-up company the ability to raise up to 150,000
from investors in a very tax efficient manner. The Seed EIS is one of the most promising
ways a company can raise seed capital we have seen for a long time.
Why is the introduction of the Seed EIS so important?
According to our research there are three key findings:
1. Start-up companies find it hard to raise money the Seed EIS helps start-up
companies attract early stage equity investment.
2. Seed EIS can be combined with an EIS once a company has raised 150,000 from
a Seed EIS it can go on to raise further finance, up to 4,850,000, from an EIS.
3. Easier to obtain advance approval from HMRC is easier to obtain for the Seed EIS
that the existing EIS.
www.SapphireCapitalPartners.co.uk
Phone: 0870 734 8912 | e-mail: info@sapphirecapitalpartners.co.uk
What is a Seed EIS?
The Seed Enterprise Investment Scheme ("Seed EIS") came int