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Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May

Most recent SEIS relief content

Q&As
What are the consequences of an employee director who has already acquired SEIS shares, acquiring EIS shares within three years of the acquisition of...
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6th Jun
Q&As
Do shares need to carry voting rights in order to qualify for relief under the seed enterprise investment scheme?As set out in Practice Note:...
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6th Jun
Q&As
Can shares acquired under an Advance Subscription Agreement still qualify for EIS or SEIS relief?An Advanced Subscription Agreement is an...
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6th Jun
Practice notes
SEIS—introduction to regime and description of tax reliefsIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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5th Jun
Practice notes
SEIS—circumstances in which relief is withdrawn or reducedIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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5th Jun
Practice notes
SEIS—conditions for relief: individual investor conditionsIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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5th Jun
Practice notes
SEIS—conditions for relief: issued shares, the funds raised and arrangements in generalIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end...
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5th Jun
Practice notes
SEIS—conditions for relief: issuing companyIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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5th Jun
Practice notes
SEIS—conditions for relief: qualifying tradesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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5th Jun
Practice notes
SEIS—process for seeking advance assurance and claiming reliefIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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5th Jun
Precedents
Advance assurance accompanying letter—SEISIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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5th Jun

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