Practice guide: Enterprise tax reliefs

Enterprise tax reliefs continue to provide valuable incentives to investors in new and growing trading companies. The rules are complex and ever changing but the tax reliefs are generous. The injection of much needed enterprise capital may, in the right hands, transform a great idea into a flourishing business. This practice guide sets out the key features of two of those reliefs, EIS and SEIS, which are available to individuals seeking to take advantage of qualifying commercial investment opportunities, and provides some practical tips for advisers.