What is Seed EIS?
Seed Enterprise Investment Scheme (SEIS) is the most
generous, tax-advantaged venture capital scheme ever
introduced that offers investors enhanced income tax
and Capital Gains Tax (CGT) reliefs.
Higher rate tax payers and profitable business owners now have a low hurdle threshold to recover up to £50,000 income tax annually.
The 2014 Budget has made this a permanent feature of UK tax savings schemes and this Guide highlights the main conditions that need to be satisfied, but the conditions are complex and you should take professional advice before making an investment.
What is Seed EIS?
Seed Enterprise Investment Scheme (SEIS) is the most
generous, tax-advantaged venture capital scheme ever
introduced that offers investors enhanced income tax
and Capital Gains Tax (CGT) reliefs.
Higher rate tax payers and profitable business owners now have a low hurdle threshold to recover up to £50,000 income tax annually.
The 2014 Budget has made this a permanent feature of UK tax savings schemes and this Guide highlights the main conditions that need to be satisfied, but the conditions are complex and you should take professional advice before making an investment.
Joint Venture & Strategic Alliance- hu consultancyHU Consultancy
A Joint Venture (JV) is a business arrangement in which two or more parties agree to pool their resources and expertise to achieve a particular goal. The risks and rewards of the enterprise are also shared.
Here we have discussed some restructuring ideas used and implemented in recent big deals in India. We have focused on the pros and cons of the strucuture the company choses while undergoing merger, acquisition or internal restructuring process.
Here we are trying to list the taxation and accounting implications for a typically Demerger of companies.
The Implications are studied for Resultant and the Demerged Company
Westbrooke Associates_SEIS_An Introduction for Investors.pdfWestbrookeAssociates
The Seed Enterprise Scheme (SEIS) is designed to help smaller companies raise money when they
start to trade.
SEIS was introduced on 6 April 2012 and is modelled on the long standing Enterprise Investment
Scheme (EIS), but offers more generous tax breaks to incentivise investors to invest in very early stage
companies - with all the additional risk that entails.
EIS is a long-running government scheme that aims to encourage investment in smaller
businesses by offering valuable tax incentives to investors who subscribe to qualifying shares in
EIS companies.
EIS promotes early-stage investment in smaller and younger UK businesses that show
high promise and growth potential by using investor funds to help finance expansion
and development.
The UK government provides investors with various significant tax reliefs in exchange for
providing capital. This helps investors mitigate investment risks and increase the returns that
may be achieved by investing in developing UK businesses.EIS is a long-running government scheme that aims to encourage investment in smaller
businesses by offering valuable tax incentives to investors who subscribe to qualifying shares in
EIS companies.
EIS promotes early-stage investment in smaller and younger UK businesses that show
high promise and growth potential by using investor funds to help finance expansion
and development.
The UK government provides investors with various significant tax reliefs in exchange for
providing capital. This helps investors mitigate investment risks and increase the returns that
may be achieved by investing in developing UK businesses.
Joint Venture & Strategic Alliance- hu consultancyHU Consultancy
A Joint Venture (JV) is a business arrangement in which two or more parties agree to pool their resources and expertise to achieve a particular goal. The risks and rewards of the enterprise are also shared.
Here we have discussed some restructuring ideas used and implemented in recent big deals in India. We have focused on the pros and cons of the strucuture the company choses while undergoing merger, acquisition or internal restructuring process.
Here we are trying to list the taxation and accounting implications for a typically Demerger of companies.
The Implications are studied for Resultant and the Demerged Company
Westbrooke Associates_SEIS_An Introduction for Investors.pdfWestbrookeAssociates
The Seed Enterprise Scheme (SEIS) is designed to help smaller companies raise money when they
start to trade.
SEIS was introduced on 6 April 2012 and is modelled on the long standing Enterprise Investment
Scheme (EIS), but offers more generous tax breaks to incentivise investors to invest in very early stage
companies - with all the additional risk that entails.
EIS is a long-running government scheme that aims to encourage investment in smaller
businesses by offering valuable tax incentives to investors who subscribe to qualifying shares in
EIS companies.
EIS promotes early-stage investment in smaller and younger UK businesses that show
high promise and growth potential by using investor funds to help finance expansion
and development.
The UK government provides investors with various significant tax reliefs in exchange for
providing capital. This helps investors mitigate investment risks and increase the returns that
may be achieved by investing in developing UK businesses.EIS is a long-running government scheme that aims to encourage investment in smaller
businesses by offering valuable tax incentives to investors who subscribe to qualifying shares in
EIS companies.
EIS promotes early-stage investment in smaller and younger UK businesses that show
high promise and growth potential by using investor funds to help finance expansion
and development.
The UK government provides investors with various significant tax reliefs in exchange for
providing capital. This helps investors mitigate investment risks and increase the returns that
may be achieved by investing in developing UK businesses.
Tax breaks for small businesses.
Covers R&D tax credits, the enterprise investment and corporate venturing scheme, the enterprise managment incentives.
This seminar helps entrepreneurs, SMEs and owner managed businesses with accounting, taxation and legal tripwires that should be considered when raising finance to grow a business.
Are you a privately owned business who is looking to take the next step. Whether you are considering growth or sale there are many things you need to consider.
Please review Gannons Solicitors and Chantrey Vellacott presentation on Structuring your business for growth.
VCT’s look to collect money from individual investors/groups and re-invest the funds into smaller UK businesses in order to provide them with the necessary equity or ‘seed capital’ needed to fuel future investment and develop their business.
EIS & SEIS Relief Workshop - Plus Accounting, Chartered AccountantsVictoria King
Plus Accounting held a Workshop at Myhotel in Brighton in March 2014 about the EIS and SEIS Reliefs.
Find out here how they could benefit you and your business.
Residential property can be a lucrative business, but profits or gains will be subject to tax. In this post we discuss some of the property tax planning options, including using limited companies or LLPs, trading vs investment property, capital gains tax and entrepreneurs relief.
This PPT explains about Angel Tax & Start-Ups:
1. What is Angel Tax?
2. What are Startups?
3. Is every startup eligible for benefit under Income Tax Act?
4. Tax Rates of Startups
5. Relaxation from Angel Tax
6. Exemptions from Angel Tax
7. Computation of Angel Tax
8. Computation of Fair Market Value of Shares, etc.
For more updated information on Angel Tax & Startups, click here: http://bit.ly/2JRvx7H
Tax-saving mutual funds are also known as ELSS mutual funds. You may claim tax deductions of up to Rs 1,50,000 under Section 80C of the Income Tax Act of 1961. The best investing choice in this section is an ELSS. You gain the advantage of tax reductions as well as long-term wealth creation by investing in these mutual funds.
Another tax year has started and, as always in the world of tax, nothing stays the same. There are a number of methods of
extracting funds from your own limited company and in this Briefing we consider the main options for extracting profit.
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A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
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https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
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2. SEED Enterprise Investment Scheme (“SEIS”)
Background
Consultation in July 2011 re attracting investment into small start up
companies
Draft legislation now published. Based on existing EIS legislation with some
key differences (as opposed to more radical new legislation hinted at in
consultation).
Legislation has not received royal assent
Initially the relief is available for investments made from 6 April 2012 to 5
April 2017 but this may be extended.
3. SEED Enterprise Investment Scheme (“SEIS”)
Tax Benefits - Income Tax
50% of the amount invested or the amount of the tax liability (if lower)
Maximum investment limit of £100,000 per tax year i.e. maximum £50,000
income tax saving.
The relief can also be carried back to the previous tax year (but relief cannot
be taken before 2012/13).
Relief can be clawed back if shares sold < 3 years from date of share
issue or if conditions breached within 3 years
4. SEED Enterprise Investment Scheme (“SEIS”)
Tax Benefits – Capital Gains Tax (CGT)
Gains on shares exempt from CGT (shares must be held 3 years)
2012 / 13 only : Reinvestment relief. Gains made in 2012/13 can be reinvested
in SEIS investments during 2012/13 tax year (Gains do not come back into
charge)
Reinvestment relief is also subject to the £100,000 per tax year maximum.
Inheritance tax efficient (Business Property Relief)
5. SEED Enterprise Investment Scheme (“SEIS”)
Example
June 2012 Bob sells property for £250k and realises £100k chargeable gain
subject to 28% CGT rate i.e. £28k CGT liability.
August 2012 Bob invests £100k into a small start up engineering company.
October 2015 Bob sells the shares for £300k.
Tax Position
Bob can claim £50k SEIS income tax relief and £28k SEIS Reinvestment
Relief for tax year 2012/13 (78% rate of tax relief on his £100k investment)
The gains made in tax year 2015/16 may qualify for SEIS CGT exemption
relief.
Reinvestment Relief is available for 2012 /13 only per current draft legislation.
6. SEED Enterprise Investment Scheme (“SEIS”)
Conditions – The Investor
The investor (or an associate of the investor) cannot be an employee of the
company but is able to be appointed as a director.
Director is more generally applied than EIS concept of “Business Angel”.
In order to be able to claim the relief the investor cannot have more than 30%
of the following:-
– Ordinary share capital, or
– Issued share capital, or
– Voting power
– Assets in the course of a winding up
– Unlike EIS ignores loan capital
7. SEED Enterprise Investment Scheme (“SEIS”)
Conditions – The Company
Unquoted at time of issue
The company must carry on a qualifying trade within the 3 years of issuing the
shares.
The definition of a qualifying trade is the same definition used for EIS and EIS
share options. A qualifying trade is broadly one which is not property
development, leasing or farming.
Any trade carried on by the company at date of issue must be < 2 yrs old.
Within 3 years of the share issue all monies must be used for qualifying
business activity
8. SEED Enterprise Investment Scheme (“SEIS”)
Conditions – The Company (continued)
The maximum amount a company can raise from SEIS is £150,000.
The gross assets of the company must not exceed £200,000.
The company must also have less than 25 full time equivalent employees.
The SEIS company cannot be a under the control of another company..
9. SEED Enterprise Investment Scheme (“SEIS”)
Conclusions
Tax incentives : individuals can obtain up to 78% tax relief from income tax
and capital gains tax in 2012/13.
Consider timing of any gains on assets if planning to invest in SEIS
companies.
Complexities of EIS also apply to SEIS investments (tax simplification for
small companies requiring funds??)