SEIS and EIS, explained
Practical articles for UK founders raising under SEIS and EIS. These pieces sit alongside our deeper pillar guides and walk through the points founders ask about most.
How to Secure SEIS and EIS Advance Assurance from HMRC
Advance assurance is HMRC's indication that a share issue is likely to qualify for SEIS or EIS relief. It is not compulsory, but most investors expect it before they commit, which makes it a practical prerequisite for raising under the schemes.
Read articleSEIS and EIS Anti-Avoidance: The Risk-to-Capital Condition Explained
HMRC can refuse SEIS or EIS relief if a scheme looks engineered for tax. This guide walks through the no-main-purpose test, the risk-to-capital condition and the GAAR backdrop.
Read articleHow Much You Can Raise, the SEIS and EIS Investment Limits Explained
SEIS and EIS each cap how much a company can raise. This guide explains the £250,000 SEIS limit, the EIS annual and lifetime ceilings, the knowledge-intensive uplifts, and how they combine.
Read articleCan Founders and Their Family Benefit from SEIS, the 30% Connected-Person Rule
Founders often ask whether they or their family can claim SEIS relief. This guide explains the 30% connected-person rule, who counts as an associate, and where SEIS and EIS diverge.
Read articleSEIS vs EIS and the Key Differences Founders Must Know
SEIS and EIS sit on the same ladder but apply at different stages. This guide compares company age, gross assets, headcount, the amount you can raise, and the relief investors receive.
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