The SEED Enterprise Investment Scheme (SEIS) has officially received Royal Assent

This means investors and start-ups alike can now take advantage of:

📈 Increased Investment Limits: Companies will be able to raise up to £250,000 of Seed Enterprise Investment Scheme (SEIS) investment, a two-thirds increase.

📈 Increased Gross Asset Limits:  To enable more companies to use SEIS, the gross asset limit will be increased to £350,000 (from £200,000).

📈 Increased Investor Limits:  The annual investor limit will be doubled to £200,000.

📈 Increased Trading Limits:  The trading limit will be increased to three years (from two years).

Investors can claim a generous 50% income tax relief on their investments, encouraging more support for early-stage companies.

If you think you might be eligible to claim SEIS, or are considering investing in a business which may qualify for the scheme, please contact a member of our tax advisory team today at js.tax@jsllp.co.uk, who will be delighted to assist.