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What are the SEIS tax reliefs?

Investment must be held for at least three years

  • 50% income tax relief for current/previous tax year
  • Capital Gain Tax (CGT) reinvestment relief. Allows the investor to reclaim up to 50% of the tax paid on recent gains, if they reinvest that money into SEIS in the same tax year
  • Capital Gain Tax (CGT) deferral. The residual 50% that isn’t reclaimed is deferred for as long as the shares are held
  • Inheritance tax (IHT) shelter. –100% exemption from IHT providing investment is held for 2 years and at time of death
  • Capital Gain Tax (CGT) free if the investment grows in value
  • Loss relief. –Losses can be offset against income tax/capital gains tax 

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