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  • Tax - SEIS advance assurance letter
    EIS advance assurance letterIf you're looking to raise money from private investors, you may do this via a share issue. If your company is a trading company, you might be able to apply to have the shares issued under the enterprise investment scheme (EIS). This means the investors can access a number of tax reliefs which act as an incentive for the investment. Use our letter to write to HMRC seeking assurance this relief will be available.When can you request advance assurance?For EIS to apply, there are a number...
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  • Tax - Election for alternative maximum age basis
    Election for alternative maximum age basisCompanies looking to raise finance via an enterprise investment scheme have to receive their first tranche of funding within seven years of their first commercial sale. However, if the company qualifies as a "knowledge intensive company", this is extended to ten years. In addition, it is possible to elect to measure the ten years from a different starting point.EIS restrictionFor investments made on or after 18 November 2015, a new restriction was introduced so that...
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  • Tax - Letter notifying reduction of EIS relief
    LETTER NOTIFYING EIS RELIEF CLAWBACK EVENT HMRC (insert address) (insert date) Dear Sirs (insert your name) (insert your unique taxpayer reference) I am writing to notify you of circumstances which mean that the EIS relief which I previously claimed needs to be [reduced][withdrawn]. I claimed relief as follows: Tax year Shares subscribed Date of subscription Relief claimed The event(s) detailed below, set out in Part 5, Chapter 6 Income Tax Act 2007, [has] [have] occurred, and as a result the...
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  • Tax - EIS advance assurance letter
    EIS advance assurance letterIf you're looking to raise money from private investors, you may do this via a share issue. If your company is a trading company, you might be able to apply to have the shares issued under the enterprise investment scheme (EIS). This means the investors can access a number of tax reliefs which act as an incentive for the investment. Use our letter to write to HMRC seeking assurance this relief will be available.When can you request advance assurance?For EIS to apply, there are a number...
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