The Seed EIS offers investors even better tax advantages than the traditional Enterprise Investment Scheme (‘EIS’) and this can help mitigate a substantial part of the risk of early stage investing:
- 50% income tax relief on investments (regardless of your marginal tax rate);
- 28% capital gains tax relief on any reinvested gains (for tax year 2012/13 only);
and if needed
- 20% loss relief against income (for 40% tax rate payers).
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