VCT, EIS & SEIS compared

At Peter Lawson & Co we can advise individuals in the Burgess Hill area on a range of tax-saving opportunities. The following article compares Venture Capital Trusts, the Enterprise Investment Scheme and Seed Enterprise Investment Scheme.

The reliefs for Venture Capital Trusts (VCT), the Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) are similar in many respects, but there are some significant differences. The table below highlights the main reliefs. For further details see the facts sheets for each type of investment.

	VCT	EIS	SEIS
Annual investment limit	£200,000	£1 million *	£100,000
Income tax relief for subscribers	30%	30%	50%
Clawback if held for less than	5 years	3 years	3 years
Reinvestment relief period
– before gain made	N/A	1 year	Same tax year
– after gain made	N/A	3 years
Tax free dividends?	Yes	No	No
Tax free capital gains?	Yes	Yes (after 3 years)	Yes (after 3 years)
Tax relief for losses?	No	Yes	Yes
IHT business property relief?	No	Yes	Yes

* This is increased to £2 million provided that anything above £1 million is invested in knowledge-intensive companies. There is no limit on CGT deferral.

For more information on Venture Capital Trusts, the Enterprise Investment Scheme and Seed Enterprise Investment Scheme, individuals in the Burgess Hill area should contact Peter Lawson & Co.

20 Jul 2018

'Record amount' of tax collected by HMRC

A 'record amount' of tax has been collected by HMRC, official data has revealed.

19 Jul 2018

OBR warns tax rises will be required to fund health service spending

In its latest Fiscal Sustainability Report (FSR), the Office for Budget Responsibility (OBR) has warned that tax rises or spending cuts will be required in order to fund planned increases in the NHS budget.

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VCT, EIS & SEIS compared

'Record amount' of tax collected by HMRC

OBR warns tax rises will be required to fund health service spending

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