Nichola Ross Martin's Tax Consultancy

Under the Seed Enterprise Investment Scheme (SEIS) new companies can raise seed capital: it provides 50% tax relief for investors investing in start-up companies, with also a generous Capital Gains break.

• The maximum amount an individual can invest into an SEIS company is £100,000 per tax year.
• The maximum amount of investment that a qualifying company can receive is £150,000.
• See Seed Enterprise Investment Scheme (SEIS)

ALERT: warning for companies purchased off the shelf: you may not qualify for SEIS relief, see SEIS: off the shelf companies alert

The Enterprise Investment Scheme (EIS) provides tax incentives in the form of a variety of tax reliefs to investors who invest in smaller, unquoted, trading companies.

• The maximum amount an individual can invest into an EIS company is £1 million per tax year.
• The maximum amount of investment that a qualifying company can receive is £5 million.
• See Enterprise Investment Scheme (EIS)