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How to handle venture capital tax reliefs

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The enterprise investment scheme (EIS), seed enterprise investment scheme (SEIS) and venture capital trusts (VCT) scheme offer tax reliefs to investors, to encourage investment in qualifying companies. These reliefs are now more important, following the reduction in the entrepreneurs’ relief lifetime limit to £1m. Each scheme has qualifying conditions, investment limits, types of relief, restrictions to relief, and provisions for the withdrawal of relief. The legislation specifies how claims should be made and how the reliefs interact. Carrying back can accelerate relief and leave capacity for further investment. Care is required when making claims, to avoid an inadvertent loss of relief.
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