PRIVATE COMPANY EQUITY FUNDRAISNG | INVESTORS

WAM has a network of investors who are actively seeking opportunities to invest in early stage businesses, predominantly in the UK and usually eligible for EIS or SEIS tax relief.

PRIVATE COMPANY EQUITY FUNDRAISNG | INVESTORS

WAM has a network of investors who are actively seeking opportunities to invest in early stage businesses, predominantly in the UK and usually eligible for EIS or SEIS tax relief.

TAX RELIEF

EIS TAX RELIEF

EIS is designed so that your company can raise money to help grow your business. It does this by offering tax reliefs to individual investors who buy new shares in your company.

  • The shares must be held for at least 3 years otherwise relief will be withdrawn.
  • Income tax relief at 30% in the year of investment or previous year up to a maximum of £1m investment per year.
  • No CGT – 100% capital gains tax relief if disposed of after 3 years and the company has maintained EIS requirements
  • CGT deferral – capital gains tax can be deferred where a gain is used to invest in an EIS qualifying company.
  • Loss relief – after taking into account initial income tax relief, up to 45% of the remaining investment can be offset against income tax (or capital gain) in the event of a total loss.
  • No IHT – no inheritance tax if the shares have been held for at least 2 years at the time of death.

SEIS TAX RELIEF

SEIS is designed to help your company raise money when it’s starting to trade. It does this by offering tax reliefs to individual investors who buy new shares in your company.

  • The shares must be held for at least 3 years otherwise relief will be withdrawn.
  • Income tax relief at 50% in the year of investment or previous year up to a maximum of £100,000 investment per year.
  • No CGT – 100% capital gains tax relief if disposed of after 3 years and the company has maintained EIS requirements.
  • Re-investment relief – if a capital gain is used to make the investment then 50% of the gain is subject to relief so long as it is in the same year as income tax relief is also claimed.
  • No IHT – no inheritance tax if the shares have been held for at least 2 years at the time of death.

EIS TAX RELIEF

EIS is designed so that your company can raise money to help grow your business. It does this by offering tax reliefs to individual investors who buy new shares in your company.

  • The shares must be held for at least 3 years otherwise relief will be withdrawn.
  • Income tax relief at 30% in the year of investment or previous year up to a maximum of £1m investment per year.
  • No CGT – 100% capital gains tax relief if disposed of after 3 years and the company has maintained EIS requirements
  • CGT deferral – capital gains tax can be deferred where a gain is used to invest in an EIS qualifying company.
  • Loss relief – after taking into account initial income tax relief, up to 45% of the remaining investment can be offset against income tax (or capital gain) in the event of a total loss.
  • No IHT – no inheritance tax if the shares have been held for at least 2 years at the time of death.

SEIS TAX RELIEF

SEIS is designed to help your company raise money when it’s starting to trade. It does this by offering tax reliefs to individual investors who buy new shares in your company.

  • The shares must be held for at least 3 years otherwise relief will be withdrawn.
  • Income tax relief at 50% in the year of investment or previous year up to a maximum of £100,000 investment per year.
  • No CGT – 100% capital gains tax relief if disposed of after 3 years and the company has maintained EIS requirements.
  • Re-investment relief – if a capital gain is used to make the investment then 50% of the gain is subject to relief so long as it is in the same year as income tax relief is also claimed.
  • No IHT – no inheritance tax if the shares have been held for at least 2 years at the time of death.