![]() state aid approved under the risk finance guidelines - check with the person who gave you the aid for advice.the Seed Enterprise Investment Scheme ( SEIS).Your company cannot raise more than £5 million in total in any 12 month period from: be used to grow or develop your business.pose a risk of loss to capital for the investor.not be used to buy all or part of another business.be spent within 2 years of the investment, or if later, the date you started trading.The money raised by the new share issue must: research and development that’s expected to lead to a qualifying trade - such as a project to make an advance in science or technology.preparing to carry out a qualifying trade ― this must start within 2 years of the investment.Money raised by a new share issue must be used for a qualifying business activity which is either: You can ask HMRC if your share issue is likely to qualify before you go ahead, this is called advance assurance. You must meet the conditions to use the Enterprise Investment Scheme before your investors will be able to claim tax relief. ![]() If you’re part of a group, the majority of the group’s activities must be qualifying trades. Your company must carry out a qualifying trade.
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