GF003 – Get Funded! podcast – What are the key tax benefits of SEIS?
- 50% income tax relief
- potential for 14% capital gains tax shelter
- IHT exemption after 2 years
- CGT free sale after 3 years
- Sideways income tax relief should the startup fail
All in all this can amount to up to 86.5% tax shelter for the investor so only 13.5% capital may be at risk.